{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8150","citation":"Rev. & Tax. Code, § 8150","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 7. Overpayments and Refunds [8101. - 8191.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7"},{"name":"ARTICLE 3. Suit for Refund [8146. - 8152.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7/article-3"}],"history":"Amended by Stats. 2000, Ch. 1053, Sec. 37.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","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 under this part, Part 3 (commencing with Section <a href=\"/rtc/8601\">8601</a>), and Part 31 (commencing with Section <a href=\"/rtc/60001\">60001</a>), and 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 taxes due from the plaintiff under this part, Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001), and the balance of the judgment shall be refunded to the plaintiff.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-8150","source":"California Legislative Information bulk export (pubinfo)"}