BlackletterCalifornia law

Revenue and Taxation Code § 5108

ARTICLE 1. Refunds Generally

Current as of September 28, 2026Rev. & Tax. Code, § 5108Official source ↗

Added by Stats. 2024, Ch. 922, Sec. 5. (AB 3134) Effective January 1, 2025.

Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to a disabled veteran or veteran’s surviving spouse, without a claim for refund filed, if the refund is due to a disabled veterans’ exemption described in Section 205.5.