{"data":{"id":"us-ca/rtc-2635.5","jurisdiction":"us-ca","citation":"RTC § 2635.5","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 5. COLLECTION OF TAXES [2501. - 3205.]","CHAPTER 2. Collection Generally [2601. - 2636.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"38ebb0c6f33330df5201e15dd3cec1e590a5051d0c2dcba286bb31c8232fc48c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2635","next":"us-ca/rtc-2636"},"notice":"GroundRules: Original legal text. Not legal advice."}