Revenue and Taxation Code section 13108

(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.

Source: Section 13108, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13108. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 13108’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_13108

Original Source: Section 13108, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13108. (last accessed May 12, 2025).