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California · Through 2026-09-13

RTC § 5107

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]
  4. CHAPTER 5. Refunds [5096. - 5170.]
  5. ARTICLE 1. Refunds Generally [5096. - 5109.]

As used in this article, “tax” or “taxes” includes penalties, interest, and costs.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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