CHAPTER 4. Refunds of Unconstitutional Taxes [7275. - 7279.6.]

Chapter 4 added by Stats. 1993, Ch. 1060, Sec. 2.

§§ 7275–7279.6 · 6 sections

• § 7275 (a) Where a tax levied in a county in conformity with Part 1.6 (commencing with Section 7251) has been determined to be unconstitutional in a final and…
• § 7276 Any taxpayers located in the jurisdiction in which an unconstitutional tax as described in subdivision (a) of Section 7275 was levied may claim a credit…
• § 7277 (a) In the event that any tax collected under this part is determined on the basis of Section 4 of Article XIIIA of the California Constitution to be…
• § 7279 (a) The total amount of refunds paid under this chapter shall be the amount of the impounded revenues derived from the unconstitutional tax plus any interest…
• § 7279.5 A copy of the provisions of this chapter may be filed by the board with the court to demonstrate that implementation of the proposed plan of reimbursement,…
• § 7279.6 An arbitrary and capricious action of the board in implementing the provisions of this chapter shall be reviewable by writ.