BlackletterCalifornia law

Revenue and Taxation Code § 43476

ARTICLE 2. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 43476Official source ↗

Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.

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