Section 5143.

Cal. Revenue and Taxation Code - RTC § 5143.
in effect
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If a claim for refund relates only to the validity of a portion of an assessment, an action may be brought under this article only as to that portion.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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