Section 38617 Of Article 2. Suit For Refund From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 7. >> Article 2.

. 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 paying the amount or by any person other than the person who paid the amount.