Cal. Rev. & Tax. Code § 2635.5
Collection Generally
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2013
As of January 1, 2011
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.
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.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.