DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 2. Collection Generally 2601-2636

§ 2635.5

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Notwithstanding any other law, the tax collector may apply any refund due a taxpayer, or the taxpayer’s agent, to any delinquent taxes due for the same property for which the same taxpayer, or his or her agent, is liable.

(Amended by Stats. 2012, Ch. 161, Sec. 1. (AB 2643) Effective January 1, 2013.)

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California Revenue and Taxation Code

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