BlackletterCalifornia law

Revenue and Taxation Code § 5102

ARTICLE 1. Refunds Generally

Current as of September 28, 2026Rev. & Tax. Code, § 5102Official source ↗

Enacted by Stats. 1939, Ch. 154.

If any payment may be refunded under this article and no claim is filed within the time allowed, the payment may be transferred to the county general fund on order of the board of supervisors.