California Revenue and Taxation Code 5149.5 – Where the taxes sought to be recovered have been paid after …
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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.)
Terms Used In California Revenue and Taxation Code 5149.5
- taxes: includes assessments collected at the same time and in the same manner as county taxes. See California Revenue and Taxation Code 4801