Revenue and Taxation Code section 32418

A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the action is brought by or in the name of an assignee of the taxpayer paying the tax or by any person other than the person who has paid the tax.

Source: Section 32418, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32418. (updated Jan. 1, 1955; accessed Dec. 29, 2025).

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Up to date

Verified:
Dec. 29, 2025

§ 32418's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_32418

Original Source: Section 32418, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32418. (last accessed May 12, 2025).