Judgment for plaintiff: Credits; refund of balance.
1. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited as follows:
(a) If the judgment is for a refund of sales taxes, it must be credited on any sales or use tax due from the plaintiff.
(b) If the judgment is for a refund of use taxes, it must be credited on any use tax due from the plaintiff.
2. The balance of the judgment must be refunded to the plaintiff.
Last modified: February 27, 2006