Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Revenue and Taxation Code
Part 9. Corrections, Cancellations, and Refunds
Chapter 5. Refunds
Article 1. Refunds Generally
History.—Added by Stats. 1976, Ch. 499, p. 1240, in effect January 1, 1977.
Note.—Section 15 of Stats. 1976, Ch. 499, p. 1244, provided that the provisions of this act shall be operative with respect to taxes which become due and payable on or after the lien date in 1977.