Rev. & Tax. Code, § 2635.5 · Chapter 2. Collection Generally

Rev. & Tax. Code, § 2635.5

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Amended by Stats. 2012, Ch. 161, Sec. 1. (AB 2643) Effective January 1, 2013.

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&sectionNum=2635.5.
Text hash: sha256 38ebb0c6f33330df5201e15dd3cec1e590a5051d0c2dcba286bb31c8232fc48c
Composed by: 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

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.