California Revenue and Taxation Code

§ 8150

RTC § 8150 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 7 · Art. 3

Statute text

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.

Legislative history

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