Section 8152 Of Article 3. Suit For Refund From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 7. >> Article 3.

. A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any tax paid when the action is brought by or in the name of an assignee of the supplier paying the tax or by any person other than the person who paid the tax.