Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5143 — Refund Actions by Taxpayers
Cal. Rev. & Tax. Code § 5143
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only as to that portion.
Citator
Cal. Rev. & Tax. Code § 5143 — Refund Actions by Taxpayers is in force in the current edition of the Code, and nothing recorded condemns it.
If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only as to that portion.