§ 8150
51 words·~1 min read·
/ca/revenue-and-taxation-code/8150A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.