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Cal. Revenue and Taxation Code § 13108

Cal. Revenue and Taxation Code § 13108

California · California Revenue and Taxation Code · Status: effective · Effective 2013-06-27

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Cal. Revenue and Taxation Code § 13108, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920186
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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.