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DIVISION 2. OTHER TAXES 6001-61050›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 5. Overpayments and Refunds 55221-55281›ARTICLE 2. Suit for Refund 55242-55248

§ 55246

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 fee due from the plaintiff, and the balance shall be refunded to the plaintiff.

(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

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