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Business Taxes Law Guide—Revision 2024
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 7. Overpayments and Refunds.
Article 3. Suit for Refund
Section 8150
8150. Judgment credits and refunds. 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.
History—Stats. 1995, Ch. 555, in effect January 1, 1996, added "Part 3 (commencing … with Section 60001)," after "under this part,". Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, deleted "license" after "first be credited on any".