Claims for the refund of taxes imposed pursuant to the provisions of this chapter shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division I of the Revenue and Taxation Code of the State.
(California Revenue and Taxation Code § 11934) (§ 10, Ord. 157, as renumbered by § 7, Ord. 1374-NS, eff. April 26, 2001)