BlackletterCalifornia law

Revenue and Taxation Code § 41114

ARTICLE 3. Suit for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 41114Official source ↗

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

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.