DIVISION 2. OTHER TAXES 6001-61050›PART 10.7. TAXPAYERS' BILL OF RIGHTS 21001-21028

§ 21025

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

If a payment is received on or after January 1, 1998, by the board from a taxpayer and the board cannot associate the payment with the taxpayer, the board shall make reasonable efforts to notify the taxpayer of the inability within 60 days after the receipt of the payment.

(Added by renumbering Section 20125 by Stats. 2014, Ch. 71, Sec. 166. (SB 1304) Effective January 1, 2015.)

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California Revenue and Taxation Code

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