DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 5. Refunds 5096-5170›ARTICLE 2. Refund Actions by Taxpayers 5140-5149.5

§ 5143

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

If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only as to that portion.

(Repealed and added by Stats. 1976, Ch. 499.)

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California Revenue and Taxation Code

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