California Revenue and Taxation Code Section 38617

CA Rev & Tax Code § 38617 (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 paying the amount or by any person other than the person who paid the amount.

(Added by Stats. 1976, Ch. 176.)

Last modified: October 25, 2018