Rev. & Tax. Code, § 5104 · Article 1. Refunds Generally
Rev. & Tax. Code, § 5104
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Any refund of taxes or assessments authorized pursuant to this article as a result of a reduction in the value of taxable property or as the result of corrections to the roll or cancellations after taxes or assessments were paid, may be paid to the latest recorded owner of that property as shown on the tax roll, rather than to the individual or entity who paid the amount of tax or assessment to be refunded, if both of the following conditions are met:
(a) There has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied.
(b) The amount of the refund is less than ten thousand dollars ($10,000).
Notes and commentary — not statutory text
History
Amended by Stats. 2024, Ch. 922, Sec. 3. (AB 3134) Effective January 1, 2025.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5104.
- Text hash
- sha256 f35e25c93627b5b2333c58f82d366b46277d9e75e7a75d91341872e4c84cbb6d
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.