Cal. RTC § 5144
This is the official text of Cal. RTC § 5144, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
If the court finds that an assessment is void in whole or in part, it shall render judgment for the plaintiff for the amount of the taxes paid on that portion of the assessment that is found to be void. The taxes paid on the portion of the assessment not found to be void shall constitute valid taxes which, if paid after delinquency, shall carry penalties, interest, and costs.
Status: in_force · Read it on the official government site
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