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·Code RTC Revenue 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

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.

California § 5096.5. (5096.5. (Amended by Stats. 1991, Ch. 532, Sec. 48.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.