Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5106 — Refunds Generally
Cal. Rev. & Tax. Code § 5106
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 5106 — Refunds Generally is in force in the current edition of the Code, and nothing recorded condemns it.
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.