ARTICLE 2.5. Interest on Refunds

Article 2.5 added by Stats. 1976, Ch. 499.

§§ 5150.5–5153 · 4 sections

• § 5150.5 In any action in which the recovery of a penalty assessed pursuant to paragraph (1), (2), or (3) of subdivision (c) of Section 830 is allowed by the court, the…
• § 5151 (a) Interest at the greater of 3 percent per annum or the county pool apportioned rate shall be paid, when that interest is ten dollars ($10) or more, on any…
• § 5152 In an action in which the recovery of taxes is allowed by the court, if the court finds that the void assessment or void portion of the assessment was made in…
• § 5153 Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenues pursuant to subdivision (a) of Section 26906.1 of the Government Code and…