California § 5096.5. 5096.5. (Amended by Stats. 1991, Ch. 532, Sec. 48.)

California Statutes

§ 5096.5. — 5096.5. (Amended by Stats. 1991, Ch. 532, Sec. 48.)

California § 5096.5.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 9.PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS

Ch. 5.CHAPTER 5. Refunds

Art. 1.ARTICLE 1. Refunds Generally

This text of California § 5096.5. (5096.5. (Amended by Stats. 1991, Ch. 532, Sec. 48.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 5096.5. (2026).

Text

Any taxes paid which were not erroneously or illegally collected under the law as it existed at the time of collection, but for which an exemption is provided by a retroactive constitutional amendment, shall be refunded after compliance with the provisions of this article, except that the claim for refund may be filed at any time within four years after the date such amendment became effective, or the date that this section became effective, whichever is later.

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Any taxes paid which were not erroneously or illegally collected under the law as it existed at the time of collection, but for which an exemption is provided by a retroactive constitutional amendment, shall be refunded after compliance with the provisions of this article, except that the claim for refund may be filed at any time within four years after the date such amendment became effective, or the date that this section became effective, whichever is later.