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Any tax paid in excess of the total tax due shall be refunded to the taxpayer pursuant to California Revenue and Taxation Code, Division 1, Part 9, Chapter 5 (commencing with Cal. Rev. & Tax. Code § 5096) as an erroneously collected tax or by order of the Board of Supervisors without the necessity of a claim being filed pursuant to Chapter 5. (Ord. 941, eff. 4/17/03; Ord. 484, eff. 2/3/77; Prior code § 14221)