Cal. Rev. & Tax. Code § 21025

Current through the 2023 Legislative Session.

Section 21025 - Notification of inability to associate payment with taxpayer

If a payment is received on or after January 1, 1998, by the board from a taxpayer and the board cannot associate the payment with the taxpayer, the board shall make reasonable efforts to notify the taxpayer of the inability within 60 days after the receipt of the payment.

Ca. Rev. and Tax. Code § 21025

Renumbered from Ca. Rev. and Tax. Code §20125 and amended by Stats 2014 ch 71 (SB 1304),s 166, eff. 1/1/2015.