California Revenue and Taxation Code Section 43476

CA Rev & Tax Code § 43476 (2017)  

If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be refunded to the plaintiff.

(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)

Last modified: October 25, 2018