California · Revenue and Taxation Code - RTC
RTC §2635.5: 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
What this law says, in plain English
A tax collector may apply a taxpayer's refund toward delinquent taxes owed on the same property.
Read the full statutory 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.
Verify at the official source: California legislative text
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