California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 13108
Official textleginfo.legislature.ca.govlast amended
# (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.
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