{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5149.5","citation":"Rev. & Tax. Code, § 5149.5","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":"Added by Stats. 1976, Ch. 499.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refund-actions-by-taxpayers-5149-5","source":"California Legislative Information bulk export (pubinfo)"}