BlackletterCalifornia law

Revenue and Taxation Code § 21025

PART 10.7. TAXPAYERS' BILL OF RIGHTS

Current as of September 28, 2026Rev. & Tax. Code, § 21025Official source ↗

Added by renumbering Section 20125 by Stats. 2014, Ch. 71, Sec. 166. (SB 1304) Effective January 1, 2015.

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.