DIVISION 2. OTHER TAXES 6001-61050›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 8. Taxpayers’ Suits 13101-13108

§ 13106

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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

(Repealed and added by Stats. 1961, Ch. 740.)

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California Revenue and Taxation Code

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