Notwithstanding any other provision of law, with the exception of Chapter 2.3 (commencing with Section 2780) of Part 5, the tax collector may apply any refund due a taxpayer, or the taxpayer’s agent, to any delinquent taxes due on the same property for which the same taxpayer, or his or her agent, is liable.
Cal. Rev. & Tax. Code § 2635.5
Collection Generally
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2013). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.