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Business Taxes Law Guide—Revision 2024
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 7. Overpayments and Refunds.
Article 3. Suit for Refund
Section 8152
8152. Judgment for assignee forbidden. A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any tax paid when the action is brought by or in the name of an assignee of the supplier paying the tax or by any person other than the person who paid the tax.
History—Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, deleted "license" after "State Treasurer to recover any" and "other than the person who paid the", and substitutued "supplier" for "distributor" after "name of an assignee of the".