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. 2.: ARTICLE 2. Refund Actions by Taxpayers/§ 5144.
California Statutes

§ 5144. — 5144. (Added by Stats. 1976, Ch. 499.)

California § 5144.
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. 2.ARTICLE 2. Refund Actions by Taxpayers

This text of California § 5144. (5144. (Added by Stats. 1976, Ch. 499.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 5144. (2026).

Text

If the court finds that an assessment is void in whole or in part, it shall render judgment for the plaintiff for the amount of the taxes paid on that portion of the assessment that is found to be void. The taxes paid on the portion of the assessment not found to be void shall constitute valid taxes which, if paid after delinquency, shall carry penalties, interest, and costs.

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Legislative History

Added by Stats. 1976, Ch. 499.
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California § 5144., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5144..