The person who paid the tax, his or her guardian or conservator, the executor of his or her will, or the administrator of his or her estate may bring an action only in the superior court, but not in the small claims division of the superior court, against a county or a city to recover a tax which the board of supervisors of the county or the city council of the city has refused to refund on a claim filed pursuant to Article 1 (commencing with Section 5096) of this chapter. No other person may bring such an action; but if another should do so, judgment shall not be rendered for the plaintiff.
Cal. Rev. & Tax. Code § 5140
Refund Actions by Taxpayers
Applied in 6 court decisions — leading case 189 Cal. App. 4th 472 - CHIATELLO v. City and County of San Francisco (2010)
Most recently applied in 230 Cal. App. 4th 1315 - Chevron USA, Inc. v. County of Kern (October 2014)
Amended by Stats. 2007, Ch. 340, Sec. 10
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.