California Revenue and Taxation Code Section 5106

CA Rev & Tax Code § 5106 (2017)  

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.)

Last modified: October 25, 2018