Rev. & Tax. Code, § 5109 · Article 1. Refunds Generally
Rev. & Tax. Code, § 5109
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to an assessee of that property, without a claim for refund filed, if the following conditions are met:
(a) The refund results from an exemption described in Sections 201 to 242, inclusive, with the exception of Section 205.5.
(b) The refund would not exist but for the assessee or qualifying occupant of the property meeting the requirements for an exemption described in subdivision (a).
(c) The amount of the refund is less than ten thousand dollars ($10,000).
Notes and commentary — not statutory text
History
Added by Stats. 2024, Ch. 922, Sec. 6. (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=5109.
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- sha256 e3ee827db8ae2fcb738a22e64c70609f777818633486e53fba5d66299bf9f7f5
- 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
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Revenue and Taxation Code
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