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Taxonomy: CaliforniaRevenue And Taxation CodeDivision 1.Part 9.Chapter 5.Article 1.

Section 5107 Of Article 1. Refunds Generally From California Revenue And Taxation Code >> Division 1. >> Part 9. >> Chapter 5. >> Article 1.

5107
. As used in this article, "tax" or "taxes" includes penalties, interest, and costs.