BlackletterCalifornia law

Revenue and Taxation Code § 55246

ARTICLE 2. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 55246Official source ↗

Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.

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