California Revenue and Taxation Code Section 2783

CA Rev & Tax Code § 2783 (2017)  

The provisions of this chapter shall not be construed as prohibiting a tax collector’s exercise of reasonable judgment in applying a payment for which the wrong payment stub has been returned by the payor or in any case in which no indication of intended application has been made.

(Added by Stats. 1986, Ch. 1201, Sec. 1. Effective September 26, 1986.)

Last modified: October 25, 2018