California Legal Codes and Statutes

§ 5106

Added by Stats. 1941, Ch. 664.

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.

Cite this section

Cal. Rev. & Tax. Code § 5106 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-9-corrections-cancellations-and-refunds/chapter-5-refunds/article-1-refunds-generally/section-5106

Other sections in Article 1 - Refunds Generally

§ 5096§ 5096.1§ 5096.3§ 5096.5§ 5096.7§ 5096.8§ 5097§ 5097.02§ 5097.03§ 5097.2…§ 5100§ 5101§ 5102§ 5103§ 5104§ 5105§ 5106§ 5107§ 5108§ 5109

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.