Rev. & Tax. Code, § 20645.6 · Chapter 4. Administration
Rev. & Tax. Code, § 20645.6
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If the Controller denies a postponement claim under Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640), and the denial is reversed after appeal pursuant to Section 20645.1, the Controller shall transfer funds to the county for the amount of the taxes. If the taxes for the fiscal year were previously paid, the county shall refund the overpayment to the taxpayer. If the taxes for the fiscal year are delinquent, any resulting penalties or interest shall be canceled.
(b) The Controller shall notify the claimant in writing when a payment has been made pursuant to subdivision (a).
Notes and commentary — not statutory text
History
Amended by Stats. 2017, Ch. 387, Sec. 31. (SB 205) Effective January 1, 2018.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=20645.6.
- Text hash
- sha256 542a2217bf4217661e5e85a94cf6bfefd66c48fcd32308c3e84e6f18aec6ba9c
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10.5, ch. 2Property Tax PostponementPrinted as Chapter 2 (commencing with Section 20581)
- Rev. & Tax. Code, div. 2, pt. 10.5, ch. 3Senior Citizens Tenant-Stockholder Property Tax Postponement LawPrinted as Chapter 3 (commencing with Section 20625)
- Rev. & Tax. Code, div. 2, pt. 10.5, ch. 3.3Senior Citizens Manufactured Home Property Tax Postponement LawPrinted as Chapter 3.3 (commencing with Section 20639)
- Rev. & Tax. Code, div. 2, pt. 10.5, ch. 3.5Senior Citizens Possessory Interest Holder Property Tax Postponement LawPrinted as Chapter 3.5 (commencing with Section 20640)
- Rev. & Tax. Code, § 20645.1Printed as Section 20645.1
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.