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. ) 5106.
Where the taxes sought to be refunded or recovered have been paid after delinquency, the amount of penalties, interest or costs refundable or recoverable under this article shall be computed only on the taxes refunded or recovered.
(Added by Stats. 1941, Ch. 664.)