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Section 50149 Of Article 2. Suit For Refund From California Revenue And Taxation Code >> Division 2. >> Part 26. >> Chapter 5. >> Article 2.
50149
. (a) A judgment made pursuant to Section 50145 shall not be
rendered in favor of the plaintiff in any action brought against the
board to recover any fee paid when the action is brought by or in the
name of an assignee of the fee payer paying the tax or by any person
other than the person who has paid the fee.
(b) For purposes of this section, "assignee" does not include a person who has acquired the business of the fee payer which gave rise to the fees and who is thereby a successor in interest to the fee payer.
(b) For purposes of this section, "assignee" does not include a person who has acquired the business of the fee payer which gave rise to the fees and who is thereby a successor in interest to the fee payer.
