Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 5. Overpayments and Refunds

Article 2. Suit for Refund

Section 11577

11577. Judgment for assignee forbidden. A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or in the name of an assignee of the person who paid the amount.

History.—Stats. 1945, p. 1003, in effect September 15, 1945, substituted "board" for "State Treasurer".