{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5143","citation":"Rev. & Tax. Code, § 5143","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 2. Refund Actions by Taxpayers [5140. - 5149.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-5/article-2"}],"history":"Repealed and added by Stats. 1976, Ch. 499.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refund-actions-by-taxpayers-5143","source":"California Legislative Information bulk export (pubinfo)"}