California Revenue and Taxation Code Section 30407

CA Rev & Tax Code § 30407 (2017)  

A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or in the name of an assignee of the person making the payment or by any person other than the person making the payment.

(Added by Stats. 1959, Ch. 1040.)

Last modified: October 25, 2018