California Code
CHAPTER 2 - Collection Generally
Section 2635.5.

2635.5. 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.

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

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Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 1 - PROPERTY TAXATION

PART 5 - COLLECTION OF TAXES

CHAPTER 2 - Collection Generally

Section 2601.

Section 2602.

Section 2603.

Section 2604.

Section 2605.

Section 2606.

Section 2607.

Section 2607.1.

Section 2608.

Section 2609.

Section 2610.

Section 2610.5.

Section 2610.6.

Section 2610.8.

Section 2611.

Section 2611.1.

Section 2611.2.

Section 2611.3.

Section 2611.4.

Section 2611.5.

Section 2611.6.

Section 2611.7.

Section 2612.

Section 2612.5.

Section 2612.6.

Section 2613.

Section 2614.

Section 2614.5.

Section 2615.

Section 2615.5.

Section 2615.6.

Section 2616.

Section 2617.

Section 2618.

Section 2619.

Section 2621.

Section 2623.

Section 2624.

Section 2626.

Section 2627.

Section 2628.

Section 2629.

Section 2630.

Section 2631.

Section 2632.

Section 2633.

Section 2634.

Section 2635.

Section 2635.5.

Section 2636.

Section 2636.1.