Home/California/Statutes/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/§ 5102.
California Statutes

§ 5102. — 5102. (Enacted by Stats. 1939, Ch. 154.)

California § 5102.
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 § 5102. (5102. (Enacted by Stats. 1939, Ch. 154.)) 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 § 5102. (2026).

Text

If any payment may be refunded under this article and no claim is filed within the time allowed, the payment may be transferred to the county general fund on order of the board of supervisors.

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Legislative History

Enacted by Stats. 1939, Ch. 154.
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California § 5102., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5102..