BlackletterCalifornia law

Revenue and Taxation Code § 50148

ARTICLE 2. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 50148Official source ↗

Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.

If a judgment made pursuant to Section 50145 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.