Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Chapter 5. Overpayments and Refunds

Article 2. Suit for Refund

Section 50148

50148. Disposition of amount of judgment. 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.