CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 1246Introduced by Senator GainesFebruary 15, 2018 An act to amend Section 2635 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 1246, as introduced, Gaines. Property tax: notice of overpayment: refund.Existing property tax law requires the tax collector, when the amount of taxes paid exceeds the amount due by more than $10, to send notice of the overpayment to the taxpayer stating the amount of the overpayment and that a refund claim may be filed. This bill would make a nonsubstantive change to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 2635 of the Revenue and Taxation Code is amended to read:2635. When the amount of taxes paid exceeds the amount due by more than ten dollars ($10), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of the overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9.
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 1246Introduced by Senator GainesFebruary 15, 2018 An act to amend Section 2635 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 1246, as introduced, Gaines. Property tax: notice of overpayment: refund.Existing property tax law requires the tax collector, when the amount of taxes paid exceeds the amount due by more than $10, to send notice of the overpayment to the taxpayer stating the amount of the overpayment and that a refund claim may be filed. This bill would make a nonsubstantive change to that provision.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Senate Bill No. 1246
Introduced by Senator GainesFebruary 15, 2018
Introduced by Senator Gaines
February 15, 2018
An act to amend Section 2635 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 1246, as introduced, Gaines. Property tax: notice of overpayment: refund.
Existing property tax law requires the tax collector, when the amount of taxes paid exceeds the amount due by more than $10, to send notice of the overpayment to the taxpayer stating the amount of the overpayment and that a refund claim may be filed. This bill would make a nonsubstantive change to that provision.
Existing property tax law requires the tax collector, when the amount of taxes paid exceeds the amount due by more than $10, to send notice of the overpayment to the taxpayer stating the amount of the overpayment and that a refund claim may be filed.
This bill would make a nonsubstantive change to that provision.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 2635 of the Revenue and Taxation Code is amended to read:2635. When the amount of taxes paid exceeds the amount due by more than ten dollars ($10), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of the overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 2635 of the Revenue and Taxation Code is amended to read:2635. When the amount of taxes paid exceeds the amount due by more than ten dollars ($10), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of the overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9.
SECTION 1. Section 2635 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
2635. When the amount of taxes paid exceeds the amount due by more than ten dollars ($10), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of the overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9.
2635. When the amount of taxes paid exceeds the amount due by more than ten dollars ($10), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of the overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9.
2635. When the amount of taxes paid exceeds the amount due by more than ten dollars ($10), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of the overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9.
2635. When the amount of taxes paid exceeds the amount due by more than ten dollars ($10), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayers last known address and shall state the amount of the overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9.