Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 8152 — Suit for Refund

Cal. Rev. & Tax. Code § 8152

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2001-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any tax paid when the action is brought by or in the name of an assignee of the supplier paying the tax or by any person other than the person who paid the tax.

Citator

Cal. Rev. & Tax. Code § 8152 — Suit for Refund is in force in the current edition of the Code, and nothing recorded condemns it.

A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any tax paid when the action is brought by or in the name of an assignee of the supplier paying the tax or by any person other than the person who paid the tax.