Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Tax on Insurers Law > Chapter 8 Tax on Insurers Law Revenue and Taxation Code Division 2. Other Taxes Part 7. Insurance Taxation Chapter 8. Taxpayer's Suits (View entire chapter) 13101 Enjoining collection forbidden 13102 Necessity of refund claim 13103 Suit for refund; limitation 13104 When refund claim not acted upon 13105 Failure to bring suit within time 13106 Disposition of judgment 13107 Interest 13108 Judgment for assignee forbidden