California Statutes
§ 5103. — 5103. (Added by Stats. 1998, Ch. 87, Sec. 1.)
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
Notwithstanding any other provision of law, a taxpayer and the county or city and county may enter into a written settlement agreement to substitute credits against a taxpayer’s future tax liabilities for the payment by the county or city and county to that taxpayer of refunds of tax and any interest accrued thereon. Interest may continue to accrue upon a substituted credit until that credit has been fully offset against future tax liabilities. The authority of a county or city and county to provide for tax credits in accordance with this section shall be vested in
that branch of the county or city and county government that is authorized to settle legal disputes on behalf of the county or city and county.
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California § 5103. (5103. (Added by Stats. 1998, Ch. 87, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Mandel v. Hutchinson
494 F.2d 364 (Ninth Circuit, 1974)
Mandel v. Hutchinson
336 F. Supp. 772 (C.D. California, 1971)
Legislative History
Added by Stats. 1998, Ch. 87, Sec. 1. Effective January 1, 1999.