{"code":"RTC","codeName":"Revenue and Taxation Code","section":"46526","citation":"Rev. & Tax. Code, § 46526","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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24"},{"name":"CHAPTER 5. Overpayments and Refunds [46501. - 46551.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-5"},{"name":"ARTICLE 2. Suit for Refund [46521. - 46528.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-24/chapter-5/article-2"}],"history":"Added by Stats. 1991, Ch. 300, Sec. 6.   Effective August 1, 1991.","effective":"1991-08-01","html":"<p>If judgment 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.</p>","text":"If judgment 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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-46526","source":"California Legislative Information bulk export (pubinfo)"}