{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5108","citation":"Rev. & Tax. Code, § 5108","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":"Added by Stats. 2024, Ch. 922, Sec. 5.   (AB 3134)   Effective January 1, 2025.","effective":"2025-01-01","html":"<p>Notwithstanding Section <a href=\"/rtc/5097\">5097</a>, an order for refund of taxes or assessments authorized pursuant to this article may be paid to a disabled veteran or veteran’s surviving spouse, without a claim for refund filed, if the refund is due to a disabled veterans’ exemption described in Section <a href=\"/rtc/205.5\">205.5</a>.</p>","text":"Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to a disabled veteran or veteran’s surviving spouse, without a claim for refund filed, if the refund is due to a disabled veterans’ exemption described in Section 205.5.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-generally-5108","source":"California Legislative Information bulk export (pubinfo)"}