California Legal Codes and Statutes

Part 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDS

California Revenue and Taxation Code — §§ 4801-5170

Chapter 1 - General Provisions
§§ 4801-4808
Chapter 2 - Corrections
§§ 4831-4925
Article 1 - Generally
§§ 4831-4842
Article 2 - Errors on the Board Roll
§§ 4876-4880
Article 3 - Incorrect Application of Payments
§§ 4911-4916
Article 4 - Incorrect Application of Payment on Redemption
§§ 4920-4925
Chapter 3 - Enforcement of Tax After Erroneous Proceedings
§§ 4946-4948
Chapter 4 - Cancellations
§§ 4985-5091
Article 1 - Generally
§§ 4985-4992
Article 1.5 - Cancellation of Assessments on State-Assessed Property
§§ 5011-5014
Article 2 - Cancellation of Assessments on Public Lands on Application of State Lands Commission
§§ 5026-5029
Article 3 - Cancellation of Assessments on Public Lands on Application of Property Owner
§§ 5061-5064
Article 4 - Cancellation of Tax Liens on Any Sixteenth or Thirty-sixth Section or Legal Subdivision Thereof
§§ 5071-5073
Article 5 - Cancellation of Taxes on Exempt Property
§§ 5081-5091
Chapter 5 - Refunds
§§ 5096-5170
Article 1 - Refunds Generally
§§ 5096-5109
Article 2 - Refund Actions by Taxpayers
§§ 5140-5149.5
Article 2.5 - Interest on Refunds
§§ 5150.5-5153
Article 3 - Action by Public Agency
§§ 5161
Article 3.5 - Scope of Judicial Review of Assessments in Refund Actions
§§ 5170
Article 4 - Disputes Over Valuation of State-Assessed Property