Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 9. Corrections, Cancellations, and Refunds
Chapter 5. Refunds
Article 2. Refund Actions by Taxpayers*
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.