California Revenue and Taxation Code 41114 – A judgment shall not be rendered in favor of the plaintiff in any …
Current as of: 2024 | Check for updates
|
Other versions
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.
(Amended by Stats. 2021, Ch. 432, Sec. 111. (SB 824) Effective January 1, 2022.)
Terms Used In California Revenue and Taxation Code 41114
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
- Plaintiff: The person who files the complaint in a civil lawsuit.