Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Tax on Insurers Law

Chapter 8. Taxpayer's Suits.

Section 13108

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 or Medi-Cal managed care plan that has paid the tax, interest, or penalties.

(b) This section shall remain in effect only until January 1, 2011, and as of that date is repealed.

History.—Stats. 1959, p. 1895, in effect April 1, 1959, added the words "interest or penalties" after each word "tax" in the former Section 13113. Stats. 1961, p. 1993, operative January 1, 1962, repealed former Section 13108, which provided for service of summons, and renumbered former Section 13113 as the present Section 13108. Stats. 2009, Ch. 157 (AB 1422), in effect September 22, 2009, designated the first sentence as subdivision (a) and added "or Medi-Cal managed care plan" after "person other than the insurer" in subdivision (a); and added subdivision (b).

Text of section operative January 1, 2011

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 January 1, 2011.

History.—Added by Stats. 2009, Ch. 157 (AB 1422), in effect September 22, 2009, but operative January 1, 2011.