California Revenue and Taxation Code CHAPTER 4 - Refunds of Unconstitutional Taxes

• Section 7275.
  (a) Where a tax levied in a county in conformity with Part 1.6 (commencing with Section 7251) has been determined to be unconstitutional in a final...
• Section 7276.
  Any taxpayers located in the jurisdiction in which an unconstitutional tax as described in subdivision (a) of Section 7275 was levied may claim a credit...
• Section 7277.
  (a) In the event that any tax collected under this part is determined on the basis of Section 4 of Article XIII A of the California Constitution...
• Section 7279.
  (a) The total amount of refunds paid under this chapter shall be the amount of the impounded revenues derived from the unconstitutional tax plus any interest...
• Section 7279.5.
  A copy of the provisions of this chapter may be filed by the board with the court to demonstrate that implementation of the proposed plan...
• Section 7279.6.
  An arbitrary and capricious action of the board in implementing the provisions of this chapter shall be reviewable by writ.(Added by Stats. 1993, Ch. 1060,...

Last modified: October 22, 2018