CHAPTER 5. Payment and Collection [12601. - 12691.]

Cal. Revenue and Taxation Code - RTC 5.

in effect

Contents

article1.. ARTICLE 1. Generally [12601. - 12602.]article2.. ARTICLE 2. Interest and Penalties [12631. - 12637.]article3.. ARTICLE 3. Suits for Taxes [12676. - 12682.]article4.. ARTICLE 4. Recovery of Erroneous Refunds [12691. - 12691.]

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026