{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32416","citation":"Rev. & Tax. Code, § 32416","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 8. Overpayments and Refunds [32401. - 32440.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-8"},{"name":"ARTICLE 2. Suit for Refund [32411. - 32418.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-8/article-2"}],"history":"Added by Stats. 1955, Ch. 1842.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-32416","source":"California Legislative Information bulk export (pubinfo)"}