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Part 3 · Proceedings  ›  Division 2 · Common Provisions on Appeal Proceedings › Section 71

Apportionment and Taxation of Costs

The court may order that the costs necessary for duly pursuing the matter be reimbursed, in whole or in part, by one of the parties if equity so requires. If a party has caused costs due to an unfounded appeal or by gross fault, the costs shall be imposed upon that party. In all other respects, the provisions of the Code of Civil Procedure regarding the taxation of costs and the compulsory enforcement of court decisions on the taxation of costs shall apply mutatis mutandis.

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