California Statutes
§ 5103. — 5103. (Added by Stats. 1998, Ch. 87, Sec. 1.)
California § 5103.
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 § 5103. (5103. (Added by Stats. 1998, Ch. 87, Sec. 1.)) 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 § 5103. (2026).
Text
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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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.
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Bluebook (online)
California § 5103., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5103..