Code Section

Revenue and Taxation Code - RTC

DIVISION 1. PROPERTY TAXATION [50 - 5911]

  ( Division 1 enacted by Stats. 1939, Ch. 154. )
  

PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801 - 5170]

  ( Part 9 enacted by Stats. 1939, Ch. 154. )
  

CHAPTER 5. Refunds [5096 - 5170]

  ( Chapter 5 enacted by Stats. 1939, Ch. 154. )
  

ARTICLE 1. Refunds Generally [5096 - 5107]
  ( Article 1 enacted by Stats. 1939, Ch. 154. )

  
5102.  

If any payment may be refunded under this article and no claim is filed within the time allowed, the payment may be transferred to the county general fund on order of the board of supervisors.

(Enacted by Stats. 1939, Ch. 154.)