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/§ 5106.
California Statutes

§ 5106. — 5106. (Added by Stats. 1941, Ch. 664.)

California § 5106.
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 § 5106. (5106. (Added by Stats. 1941, Ch. 664.)) 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 § 5106. (2026).

Text

Where the taxes sought to be refunded or recovered have been paid after delinquency, the amount of penalties, interest or costs refundable or recoverable under this article shall be computed only on the taxes refunded or recovered.

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Legislative History

Added by Stats. 1941, Ch. 664.
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Bluebook (online)
California § 5106., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5106..