Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Tax on Insurers Law
Chapter 8. Taxpayer's Suits.
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History.—Stats. 1961, p. 1993, operative January 1, 1962, repealed former Section 13106, which provided that payment under protest was not voluntary, and added the present Section 13106.