California Revenue and Taxation Code ARTICLE 1 - Refunds Generally

• Section 5096.
  Any taxes paid before or after delinquency shall be refunded if they were:(a) Paid more than once.(b) Erroneously or illegally collected.(c) Illegally assessed or levied.(d) Paid on an assessment...
• Section 5096.1.
  Except as hereinafter provided, taxes collected on behalf of a local agency from a taxpayer whose property has been annexed to a second local agency...
• Section 5096.3.
  (a) To dispose of certain lawsuits and assessment appeals that have been filed, and to preclude the filing of other claims relating to (1) the assessment,...
• Section 5096.5.
  Any taxes paid which were not erroneously or illegally collected under the law as it existed at the time of collection, but for which an...
• Section 5096.7.
  If taxes have been paid on property acquired by negotiated purchase by any public entity designated in Section 5081 after the commencement of the fiscal...
• Section 5096.8.
  (a) In the case where a reduction in a base year value of real property results in a supplemental assessment for the value of the reduction...
• Section 5097.
  (a) An order for a refund under this article shall not be made, except on a claim:(1) Verified by the person who paid the tax, his or...
• Section 5097.02.
  The claim shall be in writing, specifying:(a) Whether the whole assessment is claimed to be void or, if only a part, what portion.(b) The grounds on which...
• Section 5097.03.
  When a claim for refund of taxes is filed, the amount of tax computed on the portion of the assessment not in dispute shall not...
• Section 5097.2.
  Notwithstanding Sections 5096 and 5097, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within...
• Section 5097.3.
  Notwithstanding any other law, any taxes paid before or after delinquency may be refunded by the county tax collector or the county auditor, within eight...
• Section 5099.
  The refund ordered by the board of supervisors may include county taxes and taxes collected by county officers for a city or revenue district.(Amended by...
• Section 5100.
  The part of the refund representing amounts paid to the State shall be paid from the county general fund and, when the auditor renders the...
• Section 5101.
  Refunds ordered by the board of supervisors under this article in respect of county taxes shall be paid by warrant drawn upon the appropriate fund...
• Section 5102.
  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...
• Section 5103.
  Notwithstanding any other provision of law, a taxpayer and the county or city and county may enter into a written settlement agreement to substitute credits...
• Section 5104.
  Any refund of taxes or assessments authorized pursuant to this article as a result of a reduction in the value of taxable property or as...
• Section 5106.
  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...
• Section 5107.
  As used in this article, “tax” or “taxes” includes penalties, interest, and costs.(Added by Stats. 1941, Ch. 664.)

Last modified: October 22, 2018