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DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 5. Refunds 5096-5170›ARTICLE 1. Refunds Generally 5096-5107

§ 5096.5

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Any taxes paid which were not erroneously or illegally collected under the law as it existed at the time of collection, but for which an exemption is provided by a retroactive constitutional amendment, shall be refunded after compliance with the provisions of this article, except that the claim for refund may be filed at any time within four years after the date such amendment became effective, or the date that this section became effective, whichever is later.

(Amended by Stats. 1991, Ch. 532, Sec. 48.)

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California Revenue and Taxation Code

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