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BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 6 > Section 30407

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 6. Overpayments and Refunds

Article 3. Suit for Refund

Section 30407

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30407. Judgment for assignee forbidden. 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.

Shareholders lack standing to recover taxes paid by corporation on their behalf.—Shareholders lacked standing to recover taxes paid by the corporation on their behalf because refunds may be made only to the party who paid the tax. BOE's acceptance of payments from the corporation on the shareholders' behalf did not equitably estop BOE from raising the standing issue. Parmar v. Board of Equalization (2011) 196 Cal.App.4th 705.