Title 4 — REVENUE, FINANCE AND BUSINESS TAXES›Part 1 — AUTHORITY AND APPLICATION
Chapter 4.82 — TAX REFUND CLAIMS PROCEDURES
San Jose Municipal Code · 2026-09 edition · updated 2026-09-29 · San Jose
4.82.010 - Authority.¶
This chapter is enacted pursuant to Section 935 of the California Government Code.
(Ord. 27787.)
4.82.020 - Application.¶
Except for tax refund claims governed by Chapter 4.79 or other provisions of this Code and tax refund claims governed by state law, the provisions of this chapter shall apply to claims for the refund of taxes imposed by the city.
(Ord. 27787.)
Part 2 - DEFINITIONS
4.82.200 - Definitions.¶
The definitions set forth in this part shall govern the application and interpretation of this chapter.
(Ord. 27787.)
4.82.210 - Director.¶
"Director" means the city official charged with the responsibility under this Code for the administration of the tax for which a refund is claimed.
(Ord. 27787.)
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