California Revenue and Taxation Code

§ 5096

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 5096 Effective Jan 1, 2012Div. 1 · Part 9 · Ch. 5 · Art. 1

Any taxes paid before or after delinquency shall be refunded if they were:

(a)Paid more than once.

(b)Erroneously or illegally collected.

…

Legislative history

Amended by Stats. 2011, Ch. 352, Sec. 10. (SB 948) Effective January 1, 2012.