California Revenue and Taxation Code

§ 2635

RTC § 2635 Effective Jan 1, 2020Div. 1 · Part 5 · Ch. 2

Statute text

When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayer’s last known address and shall state the amount of overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9.

Legislative history

Amended by Stats. 2019, Ch. 258, Sec. 3. (SB 789) Effective January 1, 2020.