Cal. Rev. & Tax. Code § 13106

Current through the 2023 Legislative Session.
Section 13106 - Credit on taxes due and payable; balance refunded

If 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.

Ca. Rev. and Tax. Code § 13106

Repealed and added by Stats. 1961, Ch. 740.