BlackletterCalifornia law

Revenue and Taxation Code § 45706

ARTICLE 2. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 45706Official source ↗

Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.

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