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California Code, Revenue and Taxation Code - RTC § 21025

Current as of January 01, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 21025 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-21025/

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