California Revenue and Taxation Code 13108 – (a) A judgment shall not be rendered in favor of the plaintiff …
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(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.
Terms Used In California Revenue and Taxation Code 13108
- Insurer: as used in this part includes each of the following:
California Revenue and Taxation Code 12003
- 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.
(Repealed (in Sec. 129) and added by Stats. 2013, Ch. 33, Sec. 130.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.)