§ 21025
49 words·~1 min read·
/ca/revenue-and-taxation-code/21025A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.