California Revenue and Taxation Code Section 50148

CA Rev & Tax Code § 50148 (2017)  

If a judgment made pursuant to Section 50145 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)

Last modified: October 25, 2018