{"data":{"id":"us-ca/rtc-43476","jurisdiction":"us-ca","citation":"RTC § 43476","heading":"","body":"If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff, and the balance shall be refunded to the plaintiff.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001. - 43651.]","CHAPTER 5. Overpayments and Refunds [43451. - 43491.]","ARTICLE 2. Suit for Refund [43471. - 43478.]"],"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":"e7b78d6a9357b9ad19f5aa94157e5125523d69e823a153a4904a813d4c2fcbac","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-43475","next":"us-ca/rtc-43477"},"notice":"GroundRules: Original legal text. Not legal advice."}