Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 7. Overpayments and Refunds

Article 2. Suit for Refund

Section 6934

6935. Disposition of amount of judgment. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any sales or use tax or amount of use tax due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.

History—Stats 1945, p. 1726, operative July 1, 1945, reworded section to permit crediting of judgment for refund of use tax upon either sales or use tax due from the plaintiff.

Refund of Excess Tax Reimbursement for Repayment to Consumer.—The board may not offset amounts owed to it by retailers against refunds of excess sales tax reimbursement required as the result of a class action by consumers against the retailers and the board. Javor v. State Board of Equalization (1977) 73 Cal.App.3d 939 [disapproved to the extent inconsistent with Woosley v. State of California (1992) 3 Cal.4th 758].