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2022 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 23 - INTEGRATED WASTE MANAGEMENT FEE LAW
CHAPTER 5 - Overpayments and Refunds
ARTICLE 2 - Suit for Refund
Section 45706.
Universal Citation:
CA Rev & Tax Code § 45706 (2022)
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45706. 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. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
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