{"data":{"id":"us-ca/rtc-13106","jurisdiction":"us-ca","citation":"RTC § 13106","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7. INSURANCE TAXATION [12001. - 13170.]","CHAPTER 8. Taxpayers’ Suits [13101. - 13108.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f80883a13b106d6575d54c1d1bcb2f5db331d2d0479defa74b654acf1048b894","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13105","next":"us-ca/rtc-13107"},"notice":"GroundRules: Original legal text. Not legal advice."}