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Cal. Rev. & Tax. Code § 13108

Taxpayers’ Suits

Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2013). View current text →

(a) A judgment shall not be rendered in favor of the plaintiff when the action is brought by or in the name of an assignee of the insurer paying the tax, interest, or penalties, or by any person other than the insurer that has paid the tax, interest, or penalties.

(b) This section shall become operative on July 1, 2012.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.