California Revenue and Taxation Code

§ 41114

RTC § 41114 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 5 · Art. 3

Statute text

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

Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 111. (SB 824) Effective January 1, 2022.