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Earlier editions: 2020-112018-11

DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 5. Refunds 5096-5170›ARTICLE 1. Refunds Generally 5096-5109

§ 5107

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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

(Added by Stats. 1941, Ch. 664.)

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California Revenue and Taxation Code

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