DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 8. Overpayments and Refunds 32401-32440›ARTICLE 2. Suit for Refund 32411-32418

§ 32416

California Revenue and Taxation Code · 2020-11 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. 1955, Ch. 1842.)

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California Revenue and Taxation Code

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