California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 5109
Official textleginfo.legislature.ca.govlast amended
Notwithstanding Section 5097, an order for refund of taxes or assessments authorized pursuant to this article may be paid to an assessee of that property, without a claim for refund filed, if the following conditions are met:
# (a)
The refund results from an exemption described in Sections 201 to 242, inclusive, with the exception of Section 205.5.
# (b)
The refund would not exist but for the assessee or qualifying occupant of the property meeting the requirements for an exemption described in subdivision (a).
# (c)
The amount of the refund is less than ten thousand dollars ($10,000).
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