California Statutes
§ 13108. — 13108. (Repealed (in Sec. 129) and added by Stats. 2013, Ch. 33, Sec. 130.)
California § 13108.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 7.PART 7. INSURANCE TAXATION
Ch. 8.CHAPTER 8. Taxpayers’ Suits
This text of California § 13108. (13108. (Repealed (in Sec. 129) and added by Stats. 2013, Ch. 33, Sec. 130.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 13108. (2026).
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.
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Legislative History
Repealed (in Sec. 129) and added by Stats. 2013, Ch. 33, Sec. 130. (SB 78) Effective June 27, 2013. Section operative July 1, 2013, by its own provisions.
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Bluebook (online)
California § 13108., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13108..