California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW |
Chapter 5. Overpayments and Refunds |
ARTICLE 2. Suit for Refund |
Section 50148.
Latest version.
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If a judgment made pursuant to Section 50145 is rendered for the plaintiff, the amount of the judgment shall first be credited on any fees due from the plaintiff, and the balance shall be refunded to the plaintiff.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)