{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7279.6","citation":"Rev. & Tax. Code, § 7279.6","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1.6. TRANSACTIONS AND USE TAXES [7251. - 7279.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.6"},{"name":"CHAPTER 4. Refunds of Unconstitutional Taxes [7275. - 7279.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.6/chapter-4"}],"history":"Added by Stats. 1993, Ch. 1060, Sec. 2.   Effective October 11, 1993.","effective":"1993-10-11","html":"<p>An arbitrary and capricious action of the board in implementing the provisions of this chapter shall be reviewable by writ.</p>","text":"An arbitrary and capricious action of the board in implementing the provisions of this chapter shall be reviewable by writ.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-of-unconstitutional-taxes-7279-6","source":"California Legislative Information bulk export (pubinfo)"}