GroundRules
RTC § 40131
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]
- CHAPTER 5. Overpayments and Refunds [40111. - 40137.]
- ARTICLE 3. Suit for Refund [40125. - 40131.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON