Section 2635.5.

Cal. Revenue and Taxation Code - RTC § 2635.5.
in effect
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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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 2635.5. — Section 2635.5 | Revenue and Taxation Code - RTC | Corpus