Revenue and Taxation Code section 8150

If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff under this part, Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001), and the balance of the judgment shall be refunded to the plaintiff.

Source: Section 8150, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=8150.­ (updated Jan. 1, 2001; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 8150's source at ca​.gov