California Revenue and Taxation Code

§ 7156

RTC § 7156Div. 2 · Part 1 · Ch. 10

Statute text

(a)In the case of any civil proceeding which is—

(1)Brought by or against the State of California in connection with the determination, collection, or refund of any tax, interest, or penalty under this part, and

(2)Brought in a court of record of this state, the prevailing party may be awarded a judgment for reasonable litigation costs incurred in that proceeding.

…

Legislative history

Added by Stats. 1988, Ch. 1574, Sec. 2.