BlackletterCalifornia law

Revenue and Taxation Code § 5149.5

ARTICLE 2. Refund Actions by Taxpayers

Current as of September 28, 2026Rev. & Tax. Code, § 5149.5Official source ↗

Added by Stats. 1976, Ch. 499.

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.