Section 21025 Of Part 10.7. Taxpayers' Bill Of Rights From California Revenue And Taxation Code >> Division 2. >> Part 10.7.

. If a payment is received on or after January 1, 1998, by the board from a 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.