California Revenue and Taxation Code

§ 32418

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 32418Div. 2 · Part 14 · Ch. 8 · Art. 2

Statute text

View on leginfo.ca.gov

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

Legislative history

Added by Stats. 1955, Ch. 1842.