Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Tax on Insurers Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 7. Insurance Taxation

Chapter 8. Taxpayer's Suits

Section 13106

13106. Disposition of judgment. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.

History—Stats. 1961, p. 1993, operative January 1, 1962, repealed former Section 13106, which provided that payment under protest was not voluntary, and added the present Section 13106.