There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 24 - OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
CHAPTER 5 - Overpayments and Refunds
ARTICLE 2 - Suit for Refund
Section 46526
CA Rev & Tax Code § 46526 (through 2013 Leg Sess) What's This?
If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the plaintiff, and the balance shall be refunded to the plaintiff.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
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