Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 5. Refunds

Article 2. Refund Actions by Taxpayers*

Section 5149.5

5149.5. Recovery of penalties, interest, and costs. 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.

* Article 2 was added by Stats. 1976, Ch. 499, p. 1240, in effect January 1, 1977.