California Revenue and Taxation Code 5106 – Where the taxes sought to be refunded or recovered have been paid …
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Where the taxes sought to be refunded or recovered have been paid after delinquency, the amount of penalties, interest or costs refundable or recoverable under this article shall be computed only on the taxes refunded or recovered.
(Added by Stats. 1941, Ch. 664.)
Terms Used In California Revenue and Taxation Code 5106
- taxes: includes penalties, interest, and costs. See California Revenue and Taxation Code 5107