GroundRules
RTC § 5149.5
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 2. Refund Actions by Taxpayers [5140. - 5149.5.]
Where the taxes sought to be recovered have been paid after delinquency, the amount of penalties, interest or costs recoverable in actions brought under this article shall be computed only on the taxes recovered.
Collected 2026-09-14T05:56:33Z. Source file · JSON