Cal. Rev. & Tax. Code § 43478
Current through the 2023 Legislative Session.
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.
As used in this section, "assignee" does not include a person who has acquired the business of the taxpayer which gave rise to the taxes and who is thereby a successor in interest to the taxpayer.
Ca. Rev. and Tax. Code § 43478