§ 5106
37 words·~1 min read·
/ca/revenue-and-taxation-code/5106A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Where the taxes sought to be refunded or recovered have been paid after delinquency, the amount of penalties, interest or costs refundable or recoverable under this article shall be computed only on the taxes refunded or recovered.