Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Energy Resources Surcharge Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law

Chapter 5. Overpayments and Refunds

Article 3. Suit for Refund

Section 40129

40129. Disposition of judgment. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any surcharge due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.