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Cal. Rev. & Tax. Code § 55248

Suit for Refund

Known as the Fee Collection Procedures Law

The act spans §§ 55001–55381 (118 sections).

Added by Stats. 1992, Ch. 407, Sec. 1

A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in the name of an assignee of the feepayer paying the fee or by any person other than the person who has paid the fee.

As used in this section, “assignee” does not include a person who has acquired the business of the feepayer which gave rise to the fee and who is thereby a successor in interest to the feepayer.

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