DIVISION 2. OTHER TAXES 6001-60709›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 5. Overpayments and Refunds 43451-43491›ARTICLE 2. Suit for Refund 43471-43478

§ 43476

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be refunded to the plaintiff.

(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

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California Revenue and Taxation Code

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