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/§ 5149.5.
California Statutes

§ 5149.5. — 5149.5. (Added by Stats. 1976, Ch. 499.)

California § 5149.5.
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 § 5149.5. (5149.5. (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.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 5149.5. (2026).

Text

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

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Legislative History

Added by Stats. 1976, Ch. 499.

Nearby Sections

2
§ 5149.
5149. (Amended by Stats. 1988, Ch. 1372, Sec. 1.)
§ 5149.5.
5149.5. (Added by Stats. 1976, Ch. 499.)
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California § 5149.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5149.5..