California Revenue and Taxation Code 21025 – If a payment is received on or after January 1, 1998, by the board …
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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.
(Added by renumbering Section 20125 by Stats. 2014, Ch. 71, Sec. 166. (SB 1304) Effective January 1, 2015.)
Terms Used In California Revenue and Taxation Code 21025
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20