California Revenue and Taxation Code

§ 21025

RTC § 21025 Effective Jan 1, 2015Div. 2 · Part 10.7

Statute text

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.

Legislative history

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