Cal. RTC § 7895
This is the official text of Cal. RTC § 7895, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
If upon the sale the moneys received exceed the amount of all taxes, penalties, interest, and costs due the state from the supplier, the Controller shall return the excess to the supplier and obtain a receipt. If for any reason the receipt of the supplier is not available, the Controller shall deposit the excess moneys in an unclaimed property account, in trust for the supplier, subject to the order of the supplier, the supplier’s heirs, successors, or assigns.
Status: in_force · Read it on the official government site
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