California Revenue and Taxation Code ARTICLE 3 - Incorrect Application of Payments

• Section 4911.
  (a) If an assessee or agent of the assessee, by mistake, pays the tax on other than the property intended and by substantial evidence convinces the...
• Section 4911.1.
  (a) If through no fault of the assessee or agent of the assessee a tax payment is credited to property other than the property intended and...
• Section 4912.
  The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the transfer is...
• Section 4913.
  If a credit is canceled on unintended property, the tax collector shall notify the assessee or agent of the assessee of the unintended property by...
• Section 4914.
  The notice shall state that the owner of the unintended property may within ten days after the mailing demand a hearing by the board of...
• Section 4915.
  If the amount paid is less than the amount due on the property intended, the balance of the amount due shall be paid before the...
• Section 4916.
  If the amount paid exceeds the amount due on the property intended, the applicant is entitled to a refund of the excess in the same...

Last modified: October 22, 2018