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Business Taxes Law Guide—Revision 2024
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
Chapter 8. Taxpayer's Suits
Section 13108
13108. Judgment for assignee forbidden. [Repealed by Stats. 2013, Ch. 33 (SB 78) in effect June 27, 2013.]
13108. Judgment for assignee forbidden. [Repealed by Stats. 2013, Ch. 33 (SB 78), effective January 1, 2015.]
13108. Judgment for assignee forbidden. (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.
History—Added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013, but operative July 1, 2013.