Cal. Code Regs. tit. 22, § 50523
Refunds or rebates of taxes on real property shall be exempt.
Note: Authority cited: Sections 10725 and 14124.5, Welfare and Institutions Code. Reference: Sections 14005.4 and 14005.7, Welfare and Institutions Code.
1. Editorial correction adding Note filed 6-10-83 (Register 83, No. 24).