{"code":"RTC","codeName":"Revenue and Taxation Code","section":"21025","citation":"Rev. & Tax. Code, § 21025","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.7. TAXPAYERS' BILL OF RIGHTS [21001. - 21028.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.7"}],"history":"Added by renumbering Section 20125 by Stats. 2014, Ch. 71, Sec. 166.   (SB 1304)   Effective January 1, 2015.","effective":"2015-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/taxpayers-bill-of-rights-21025","source":"California Legislative Information bulk export (pubinfo)"}