California Code
ARTICLE 1 - Payments and Liens
Section 16186.5.

16186.5. In the event that a payment which is made to satisfy an obligation secured by a lien for postponed property taxes exceeds the amount owing to the state, the Controller may refund the overpayment to the party entitled thereto. The Controller shall pay those refunds out of the amount appropriated by Section 16180, or any appropriation in lieu thereof.

(Amended by Stats. 2017, Ch. 387, Sec. 6. (SB 205) Effective January 1, 2018.)