Where the taxes sought to be recovered have been paid after delinquency, the amount of penalties, interest or costs recoverable in actions brought under this article shall be computed only on the taxes recovered.
Cal. Rev. & Tax. Code § 5149.5
Refund Actions by Taxpayers
Added by Stats. 1976, Ch. 499.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.