California Revenue and Taxation Code

§ 4920

RTC § 4920 Effective Jan 1, 1997Div. 1 · Part 9 · Ch. 2 · Art. 4

Statute text

(a)This article shall be applicable only if all of the requirements of either of the following are met:

(1)(A) By substantial evidence, a redemptioner convinces the tax collector that money paid by him or her in redemption of any property or for the use of any property pursuant to Chapter 3 (commencing with Section 4186) of Part 7 was intended by him or her to be paid in connection with any other property or that the payment was, without his or her fault, credited to unintended property.

(B)The right of redemption has not terminated on the property in connection with which the payment was intended.

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Legislative history

Amended by Stats. 1996, Ch. 699, Sec. 11. Effective January 1, 1997.