Rev. & Tax. Code, § 5107 · Article 1. Refunds Generally

Rev. & Tax. Code, § 5107

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

As used in this article, “tax” or “taxes” includes penalties, interest, and costs.

Notes and commentary — not statutory text

History

Added by Stats. 1941, Ch. 664.

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&sectionNum=5107.
Text hash: sha256 71efb8e281c79e06b144008fd7e60225b6bfe664cd69ef3765dc73eda383b902
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.