BlackletterCalifornia law

Revenue and Taxation Code § 13106

CHAPTER 8. Taxpayers’ Suits

Current as of September 28, 2026Rev. & Tax. Code, § 13106Official source ↗

Repealed and added by Stats. 1961, Ch. 740.

If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.