California Revenue and Taxation Code ARTICLE 4 - Recovery of Erroneous Refunds

• Section 19411.
  (a) The Franchise Tax Board may recover any refund or credit or any portion thereof that is erroneously made or allowed to the taxpayer or any...
• Section 19412.
  The action shall be tried in the County of Sacramento unless the court with the consent of the prosecutor orders a change of place of...
• Section 19413.
  The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action, and the provisions of the Code of Civil Procedure relating...

Last modified: October 22, 2018