BlackletterCalifornia law

Revenue and Taxation Code § 46526

ARTICLE 2. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 46526Official source ↗

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.

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.