{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55246","citation":"Rev. & Tax. Code, § 55246","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 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 5. Overpayments and Refunds [55221. - 55281.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-5"},{"name":"ARTICLE 2. Suit for Refund [55242. - 55248.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-5/article-2"}],"history":"Added by Stats. 1992, Ch. 407, Sec. 1.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-55246","source":"California Legislative Information bulk export (pubinfo)"}