Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13108 — Taxpayers’ Suits
Cal. Rev. & Tax. Code § 13108
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2013-06-27
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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.
Citator
Cal. Rev. & Tax. Code § 13108 — Taxpayers’ Suits is in force in the current edition of the Code, and nothing recorded condemns it.
(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, 2013.