Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 7. Overpayments and Refunds.

Article 3. Suit for Refund

Section 8150

8150. Judgment credits and refunds. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any taxes due from the plaintiff under this part, Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001), and the balance of the judgment shall be refunded to the plaintiff.

History—Stats. 1995, Ch. 555, in effect January 1, 1996, added "Part 3 (commencing … with Section 60001)," after "under this part,". Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, deleted "license" after "first be credited on any".