Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1. SALES AND USE TAXES [6001 - 7176]
( Part 1 added by Stats. 1941, Ch. 36. ) CHAPTER 7. Overpayments and Refunds [6901 - 6981]
( Chapter 7 added by Stats. 1941, Ch. 36. ) ARTICLE 2. Suit for Refund [6931 - 6937]
( Article 2 added by Stats. 1941, Ch. 36. ) 6935.
If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any sales or use tax or amount of use tax due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.
(Amended by Stats. 1945, Ch. 926.)