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DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 7. Overpayments and Refunds 38601-38631›ARTICLE 2. Suit for Refund 38611-38617

§ 38615

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 timber yield tax or timber reserve fund tax due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.

(Added by Stats. 1976, Ch. 176.)

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