Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162]
( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) CHAPTER 5. Overpayments and Refunds [50139 - 50151]
( Chapter 5 added by Stats. 1989, Ch. 1442, Sec. 6. ) ARTICLE 2. Suit for Refund [50143 - 50149]
( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) 50149.
(a) A judgment made pursuant to Section 50145 shall not be rendered in favor of the plaintiff in any action brought against the board to recover any fee paid when the action is brought by or in the name of an assignee of the fee payer paying the tax or by any person other than the person who has paid the fee.
(b) For purposes of this section, “assignee” does not include a person who has acquired the business of the fee payer which gave rise to the fees and who is thereby a successor in interest to the fee payer.
(Added by Stats. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)