Rev. & Tax. Code, § 5143 · Article 2. Refund Actions by Taxpayers

Rev. & Tax. Code, § 5143

Verbatim from the official edition

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

If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only as to that portion.

Notes and commentary — not statutory text

History

Repealed and added by Stats. 1976, Ch. 499.

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=5143.
Text hash: sha256 f9a36f3ce4a7f2d10fa940622feae63cb67d26c2b9487b4e5d18f6f422a25afb
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.