California Statutes
§ 32418. — 32418. (Added by Stats. 1955, Ch. 1842.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 14. PART 14. ALCOHOLIC BEVERAGE TAX·Ch. 8. CHAPTER 8. Overpayments and Refunds·Art. 2. ARTICLE 2. Suit for Refund
A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any tax paid when the action is brought by or in the name of an assignee of the taxpayer paying the tax or by any person other than the person who has paid the tax.
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California § 32418. (32418. (Added by Stats. 1955, Ch. 1842.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1955, Ch. 1842.