Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012

Tax on Insurers Law

Chapter 8. Taxpayer's Suits.

Section 13106

13106. Disposition of judgment. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.

History.—Stats. 1961, p. 1993, operative January 1, 1962, repealed former Section 13106, which provided that payment under protest was not voluntary, and added the present Section 13106.