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Statutes » California » Revenue and Taxation Code » Division 2

Cal. RTC § 13108

This is the official text of Cal. RTC § 13108, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.

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Official statutory text

(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.

Status: in_force · Read it on the official government site

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