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    • Legislation USA
    • California Code
    • Revenue and Taxation Code - RTC
    • DIVISION 1 - PROPERTY TAXATION
    • PART 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS
    • CHAPTER 5 - Refunds
    • ARTICLE 2 - Refund Actions by Taxpayers

    California Code
    CHAPTER 5 - Refunds
    ARTICLE 2 - Refund Actions by Taxpayers

    Section 5140. - 5140. The person who paid the tax, his or her...

    Section 5141. - 5141. (a) An action brought under this article, except an...

    Section 5142. - 5142. (a) No action shall be commenced or maintained under...

    Section 5143. - 5143. If a claim for refund relates only to the...

    Section 5144. - 5144. If the court finds that an assessment is void...

    Section 5145. - 5145. (a) Notwithstanding the fact that all taxes on property...

    Section 5145.5. - 5145.5. (a) Notwithstanding the fact that all taxes on a...

    Section 5146. - 5146. If all or any portion of the taxes sought...

    Section 5147. - 5147. (a) No refund action hereafter commenced shall be further...

    Section 5148. - 5148. Notwithstanding Section 5140, an action to recover taxes levied...

    Section 5149. - 5149. All courts wherein actions brought under this part (with...

    Section 5149.5. - 5149.5. Where the taxes sought to be recovered have been...

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