Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1. SALES AND USE TAXES [6001 - 7176]
( Part 1 added by Stats. 1941, Ch. 36. ) CHAPTER 7. Overpayments and Refunds [6901 - 6981]
( Chapter 7 added by Stats. 1941, Ch. 36. ) ARTICLE 2. Suit for Refund [6931 - 6937]
( Article 2 added by Stats. 1941, Ch. 36. ) 6937.
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 paying the amount or by any person other than the person who paid the amount.
(Added by Stats. 1941, Ch. 36.)