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 2. Refund Actions by Taxpayers [5140 - 5149.5]
  ( Article 2 repealed and added by Stats. 1976, Ch. 499. )

  
5143.  

If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only as to that portion.

(Repealed and added by Stats. 1976, Ch. 499.)