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DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 1. General Provisions 4801-4808

§ 4801

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

As used in this part, “taxes” includes assessments collected at the same time and in the same manner as county taxes.

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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