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.
Cal. Rev. & Tax. Code § 21025
TAXPAYERS' BILL OF RIGHTS
Known as the Katz-Harris Taxpayers’ Bill of Rights Act
The act spans §§ 21001 to 21028 (32 sections).
Added by renumbering Section 20125 by Stats. 2014, Ch. 71, Sec. 166
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.