California Revenue and Taxation Code

§ 5106

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

RTC § 5106Div. 1 · Part 9 · Ch. 5 · Art. 1

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1941, Ch. 664.