California Statutes
§ 5153. — 5153. (Added by Stats. 1993, Ch. 387, Sec. 9.)
California § 5153.
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. 2.5.ARTICLE 2.5. Interest on Refunds
This text of California § 5153. (5153. (Added by Stats. 1993, Ch. 387, Sec. 9.)) 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 § 5153. (2026).
Text
Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenues pursuant to subdivision (a) of Section 26906.1 of the Government Code and those revenues are ultimately used to provide a refund of tax to the affected taxpayer or taxpayers, interest due to the taxpayer or taxpayers for the period that those funds were impounded shall be calculated and paid at the rate, or rates where the applicable rate fluctuated, earned by the county on those revenues during the period of impoundment.
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Legislative History
Added by Stats. 1993, Ch. 387, Sec. 9. Effective January 1, 1994.
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Bluebook (online)
California § 5153., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5153..