Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5149.5 — Refund Actions by Taxpayers
Cal. Rev. & Tax. Code § 5149.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Where the taxes sought to be recovered have been paid after delinquency, the amount of penalties, interest or costs recoverable in actions brought under this article shall be computed only on the taxes recovered.
Citator
Cal. Rev. & Tax. Code § 5149.5 — Refund Actions by Taxpayers is in force in the current edition of the Code, and nothing recorded condemns it.
Where the taxes sought to be recovered have been paid after delinquency, the amount of penalties, interest or costs recoverable in actions brought under this article shall be computed only on the taxes recovered.