BlackletterCalifornia law

Revenue and Taxation Code § 8150

ARTICLE 3. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 8150Official source ↗

Amended by Stats. 2000, Ch. 1053, Sec. 37. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff under this part, Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001), and the balance of the judgment shall be refunded to the plaintiff.