Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 6. Overpayments and Refunds.

Article 2. Suit for Refund

Section 9174

9174. Credit or refund; interest. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this part, Part 2 (commencing with Section 7301), and Part 31 (commencing with Section 60001), and the balance of the judgment shall be refunded to the plaintiff. In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5 upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board.

History—Stats. 1943, p. 2002, in effect August 4, 1943, added "and Part 2 of Division 2 of this code." Stats. 1975, Ch. 661, operative to interest accruing on or after January 1, 1976, substituted "12 percent" for "6 percent." Stats. 1982, Ch. 5, First Extra Session, in effect May 27, 1982, substituted "(commencing … division)" for "of Division … code" after "Part 2" in the first sentence, and substituted "adjusted … 19269" for "rate … annum" before "upon" in the second sentence. Stats. 1984, Ch. 1020, effective January 1, 1985, operative July 1, 1985, deleted "of this division" after "Section 7301)," substituted "modified … per annum" for "adjusted annual rate" before "established," substituted "Section 6591.5" for "Section 19269." Stats. 1995, Ch. 555, in effect January 1, 1996, added a comma after "under this part" and added "Part 31 (commencing with Section 60001), and" after "Section 7301), and" in the first sentence.