§ 2635.5
39 words·~1 min read·
/ca/revenue-and-taxation-code/2635-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.