{"data":{"id":"us-ca/rtc-5107","jurisdiction":"us-ca","citation":"RTC § 5107","heading":"","body":"As used in this article, “tax” or “taxes” includes penalties, interest, and costs.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"71efb8e281c79e06b144008fd7e60225b6bfe664cd69ef3765dc73eda383b902","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5106","next":"us-ca/rtc-5108"},"notice":"GroundRules: Original legal text. Not legal advice."}