Revenue and Taxation Code § 13108

CHAPTER 8. Taxpayers’ Suits

Current as of September 28, 2026Rev. & Tax. Code, § 13108Official source ↗

Repealed (in Sec. 129) and added by Stats. 2013, Ch. 33, Sec. 130. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.

(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.