{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41114","citation":"Rev. & Tax. Code, § 41114","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 5. Overpayments and Refunds [41100. - 41114.3.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-5"},{"name":"ARTICLE 3. Suit for Refund [41108. - 41114.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-5/article-3"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 111.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-refund-41114","source":"California Legislative Information bulk export (pubinfo)"}