Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557]
( Part 14 added by Stats. 1955, Ch. 1842. ) CHAPTER 8. Overpayments and Refunds [32401 - 32440]
( Chapter 8 added by Stats. 1955, Ch. 1842. ) ARTICLE 2. Suit for Refund [32411 - 32418]
( Article 2 added by Stats. 1955, Ch. 1842. ) 32416.
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. 1955, Ch. 1842.)