California Revenue and Taxation Code ARTICLE 2 - Refund Actions by Taxpayers

• Section 5140.
  The person who paid the tax, his or her guardian or conservator, the executor of his or her will, or the administrator of his or...
• Section 5141.
  (a) An action brought under this article, except an action brought under Section 5148, shall be commenced within six months from and after the date that...
• Section 5142.
  (a) No action shall be commenced or maintained under this article, except under Section 5148, unless a claim for refund has first been filed pursuant to...
• Section 5143.
  If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only...
• Section 5144.
  If the court finds that an assessment is void in whole or in part, it shall render judgment for the plaintiff for the amount of...
• Section 5145.
  (a) Notwithstanding the fact that all taxes on property have not been paid in full, the owner of that property may bring an action under Section...
• Section 5145.5.
  (a) Notwithstanding the fact that all taxes on a property have not been paid in full, the owner of that property may, subject to the limitations...
• Section 5146.
  If all or any portion of the taxes sought to be recovered were collected by officers of the county for a city or cities, an...
• Section 5147.
  (a) No refund action hereafter commenced shall be further prosecuted, and no further proceedings shall be had therein, and any refund action hereafter commenced shall be...
• Section 5148.
  Notwithstanding Section 5140, an action to recover taxes levied on state-assessed property arising out of a dispute as to an assessment made pursuant to Section...
• Section 5149.
  All courts wherein actions brought under this part (with the exclusion of actions brought under Section 5148) are or hereafter may be pending shall give...
• Section 5149.5.
  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...

Last modified: October 22, 2018