GroundRules
RTC § 5106
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]
- CHAPTER 5. Refunds [5096. - 5170.]
- ARTICLE 1. Refunds Generally [5096. - 5109.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON