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Property Taxes Law Guide – Revision 2013

PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 9. Corrections, Cancellations, and Refunds > Chapter 5 > Section 5107

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 5. Refunds

Article 1. Refunds Generally

Section 5107

5107. "Taxes" defined. As used in this article, "tax" or "taxes" includes penalties, interest, and costs.

History.—Added by Stats. 1941, p. 2116, in effect September 13, 1941.

Construction.—A penalty which is created by statute for failure to pay a tax assessment becomes part of the tax. IBM Personal Pension Plan v. City and County of San Francisco, 131 Cal.App.4th 1291.