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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 5. Overpayments and Refunds 50139-50151›ARTICLE 2. Suit for Refund 50143-50149

§ 50148

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

If a judgment made pursuant to Section 50145 is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the plaintiff, and the balance shall be refunded to the plaintiff.

(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

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