California Revenue and Taxation Code
§ 13106
RTC § 13106Div. 2 · Part 7 · Ch. 8
Statute text
View on leginfo.ca.govIf judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.
Legislative history
Repealed and added by Stats. 1961, Ch. 740.