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DIVISION 2. OTHER TAXES 6001-61050›PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW 20501-20646›CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law 20625-20638

§ 20635

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The Controller shall reduce the amount postponed pursuant to this chapter by the amounts of any payment received for that purpose and by notification by the Franchise Tax Board of assistance payable pursuant to Chapter 1 (commencing with Section 20501). The Controller shall increase the amount postponed to reflect subsequent postponement payments pursuant to this chapter and accrued interest.

(Added by Stats. 1978, Ch. 43.)

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California Revenue and Taxation Code

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