Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 9. Corrections, Cancellations, and Refunds
Chapter 5. Refunds
Article 1. Refunds Generally
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.