Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5096.5 — Refunds Generally
Cal. Rev. & Tax. Code § 5096.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Any taxes paid which were not erroneously or illegally collected under the law as it existed at the time of collection, but for which an exemption is provided by a retroactive constitutional amendment, shall be refunded after compliance with the provisions of this article, except that the claim…
Citator
Cal. Rev. & Tax. Code § 5096.5 — Refunds Generally is in force in the current edition of the Code, and nothing recorded condemns it.
Any taxes paid which were not erroneously or illegally collected under the law as it existed at the time of collection, but for which an exemption is provided by a retroactive constitutional amendment, shall be refunded after compliance with the provisions of this article, except that the claim for refund may be filed at any time within four years after the date such amendment became effective, or the date that this section became effective, whichever is later.