Section 13108 Of Chapter 8. Taxpayers’ Suits From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 8.

. (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.