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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 7 - INSURANCE TAXATION
CHAPTER 8 - Taxpayers’ Suits
Section 13106.
Universal Citation: CA Rev & Tax Code § 13106 (2017)
13106.
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.
(Repealed and added by Stats. 1961, Ch. 740.)
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