1. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited as follows:
(a) If the judgment is for a refund of sales taxes, it must be credited on any amount of sales or use tax due from the plaintiff pursuant to this chapter.
(b) If the judgment is for a refund of use taxes, it must be credited on any amount of use tax due from the plaintiff pursuant to this chapter.
2. The balance of the judgment must be refunded to the plaintiff.