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Business Taxes Law Guide—Revision 2024
Transactions And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1.6. Transactions and Use Taxes
Chapter 4. Refunds of Unconstitutional Taxes* (View entire chapter)
- 7275 Unconstitutional taxes levied; disposition of revenues
- 7276 Tax credit procedures
- 7277 Claim for refund procedures
- 7279 Interest on refunds; board's costs
- 7279.5 Court review and procedures
- 7279.6 Arbitrary implementation—reviewable by writ
* Chapter 4 was added by Stats. 1993, Ch. 1060, effective October 11, 1993.