Revenue and Taxation Code section 5102

If any payment may be refunded under this article and no claim is filed within the time allowed, the payment may be transferred to the county general fund on order of the board of supervisors.

Source: Section 5102, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5102. (updated Jan. 1, 1939; accessed Jun. 18, 2026).

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Up to date

Verified:
Jun. 18, 2026

§ 5102's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_5102

Original Source: Section 5102, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5102. (last accessed May 12, 2025).