BlackletterCalifornia law

Revenue and Taxation Code § 41112

ARTICLE 3. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 41112Official source ↗

Added by Stats. 1976, Ch. 443.

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.