Bill Text: CA SB1246 | 2017-2018 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Property tax: claims for refund.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2018-09-11 - Chaptered by Secretary of State. Chapter 358, Statutes of 2018. [SB1246 Detail]

Download: California-2017-SB1246-Introduced.html

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CALIFORNIA LEGISLATURE— 2017–2018 REGULAR SESSION

Senate Bill

No. 1246

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Introduced by Senator Gaines

February 15, 2018

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An act to amend Section 2635 of the Revenue and Taxation Code, relating to taxation.

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.

Digest Key

Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

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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 taxpayer’s 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.