Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13106 — Taxpayers’ Suits
Cal. Rev. & Tax. Code § 13106
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 13106 — Taxpayers’ Suits is in force in the current edition of the Code, and nothing recorded condemns it.
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.