A. Refunds of and credits for any tax paid pursuant to this chapter may be made only as provided for in Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code.
B. Suits and proceedings for the recovery of any amount alleged to have been erroneously or illegally determined or collected pursuant to this chapter may be maintained in any court only as provided for in Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code. A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Board of Equalization 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. (Ord. 2006-07 § 2, 2006)