Section 20125.

Latest version.

[21025.]If any payment is received on or after January 1, 1998, by the board from any taxpayer and the board cannot associate the payment with the taxpayer, the board shall make reasonable efforts to notify the taxpayer of the inability within 60 days after the receipt of the payment.

(Added by Stats. 1997, Ch. 600, Sec. 20. Effective January 1, 1998. Note: Ch. 600 intended to number this section 21025.)

                    
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