If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be refunded to the plaintiff.
Cal. Rev. & Tax. Code § 43476
Suit for Refund
Known as the Hazardous Substances Tax Law
The act spans §§ 43001–43651 (151 sections).
Added by Stats. 1981, Ch. 756, Sec. 3
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.