{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5102","citation":"Rev. & Tax. Code, § 5102","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9"},{"name":"CHAPTER 5. Refunds [5096. - 5170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-5"},{"name":"ARTICLE 1. Refunds Generally [5096. - 5109.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-5/article-1"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>If any payment may be refunded under this article and no claim is filed within the time allowed, the payment may be transferred to the county general fund on order of the board of supervisors.</p>","text":"If any payment may be refunded under this article and no claim is filed within the time allowed, the payment may be transferred to the county general fund on order of the board of supervisors.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-generally-5102","source":"California Legislative Information bulk export (pubinfo)"}