Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702]
( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) CHAPTER 5. Overpayments and Refunds [11551 - 11597]
( Chapter 5 added by Stats. 1941, Ch. 41. ) ARTICLE 2. Suit for Refund [11571 - 11577]
( Article 2 added by Stats. 1941, Ch. 41. ) 11577.
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 who paid the amount.
(Amended by Stats. 1945, Ch. 501.)