GroundRules
RTC § 30407
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 13. CIGARETTE TAX [30001. - 30483.]
- CHAPTER 6. Overpayments and Refunds [30361. - 30421.]
- ARTICLE 3. Suit for Refund [30401. - 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.
Collected 2026-09-14T05:56:33Z. Source file · JSON