California Revenue and Taxation Code

§ 13108

RTC § 13108 Effective Jun 27, 2013Div. 2 · Part 7 · Ch. 8

Statute text

(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.

Legislative history

Repealed (in Sec. 129) and added by Stats. 2013, Ch. 33, Sec. 130.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.