Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 13. CIGARETTE TAX [30001 - 30483]
( Part 13 added by Stats. 1959, Ch. 1040. ) CHAPTER 6. Overpayments and Refunds [30361 - 30421]
( Chapter 6 added by Stats. 1959, Ch. 1040. ) ARTICLE 3. Suit for Refund [30401 - 30407]
( Article 3 added by Stats. 1959, Ch. 1040. ) 30407.
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.)