{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40129","citation":"Rev. & Tax. Code, § 40129","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 5. Overpayments and Refunds [40111. - 40137.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-5"},{"name":"ARTICLE 3. Suit for Refund [40125. - 40131.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-5/article-3"}],"history":"Added by Stats. 1974, Ch. 991.","effective":null,"html":"<p>If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any surcharge due and payable from the plaintiff. The balance of the judgment 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 surcharge due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-40129","source":"California Legislative Information bulk export (pubinfo)"}