Cal. RTC § 19392
This is the official text of Cal. RTC § 19392, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
If judgment is rendered against the Franchise Tax Board, the amount thereof shall first be credited against any taxes and interest due from the taxpayer and the remainder refunded to the taxpayer or his or her trust or estate, or in the case of a corporation, its successor through reorganization, merger, or consolidation, or its stockholders upon dissolution, by the Treasurer on warrants drawn by the Controller.
Status: in_force · Read it on the official government site
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