California Revenue and Taxation Code ARTICLE 2 - Recovery of Erroneous Refunds

• Section 30381.
  (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an...
• Section 30382.
  In any action brought pursuant to subdivision (a) of Section 30381, the court may, with the consent of the Attorney General, order a change in...
• Section 30383.
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 30381, and the provisions of the Code of Civil Procedure relating...
• Section 30384.
  (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related to...

Last modified: October 22, 2018