DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 5. Refunds 5096-5170›ARTICLE 1. Refunds Generally 5096-5109

§ 5102

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

If any payment may be refunded under this article and no claim is filed within the time allowed, the payment may be transferred to the county general fund on order of the board of supervisors.

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

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California Revenue and Taxation Code

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