As used in this article, “tax” or “taxes” includes penalties, interest, and costs.
(Added by Stats. 1941, Ch. 664.)
Rev. & Tax. Code § 5107, under Refunds Generally.
Rev. & Tax. Code § 5107
As used in this article, “tax” or “taxes” includes penalties, interest, and costs.
(Added by Stats. 1941, Ch. 664.)