Section 8150.

Cal. Revenue and Taxation Code - RTC § 8150.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 8601.
referencesCal. Revenue and Taxation Code - RTC § 60001.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 8150. — Section 8150 | Revenue and Taxation Code - RTC | Corpus