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

§ 5149.5

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

Where the taxes sought to be recovered have been paid after delinquency, the amount of penalties, interest or costs recoverable in actions brought under this article shall be computed only on the taxes recovered.

(Added by Stats. 1976, Ch. 499.)

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California Revenue and Taxation Code

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