Section 60546.

Cal. Revenue and Taxation Code - RTC § 60546.
in effect
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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 3 (commencing with Section 8601), and the balance of the judgment shall be refunded to the plaintiff.

References

referencesCal. Revenue and Taxation Code - RTC § 7301.
referencesCal. Revenue and Taxation Code - RTC § 8601.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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