California CodesRTC CodeDivision 1 - PROPERTY TAXATIONPart 9 - CORRECTIONS, CANCELLATIONS, AND REFUNDSChapter 5 - RefundsArticle 1 - Refunds Generally§ 5107§ 5107Added by Stats. 1941, Ch. 664.As used in this article, “tax” or “taxes” includes penalties, interest, and costs.Cite this sectionCal. Rev. & Tax. Code § 5107 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-1-property-taxation/part-9-corrections-cancellations-and-refunds/chapter-5-refunds/article-1-refunds-generally/section-5107CopyOther 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← § 5106§ 5108 →