{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2635.5","citation":"Rev. & Tax. Code, § 2635.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 5. COLLECTION OF TAXES [2501. - 3205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5"},{"name":"CHAPTER 2. Collection Generally [2601. - 2636.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-2"}],"history":"Amended by Stats. 2012, Ch. 161, Sec. 1.   (AB 2643)   Effective January 1, 2013.","effective":"2013-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-generally-2635-5","source":"California Legislative Information bulk export (pubinfo)"}