California Revenue and Taxation Code ARTICLE 3 - Recovery of Erroneous Refunds

• Section 32431.
  (a) The Controller may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an...
• Section 32432.
  In any action brought pursuant to subdivision (a) of Section 32431, the court may, with the consent of the Attorney General, order a change in...
• Section 32432.5.
  (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...
• Section 32433.
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 32431, and the provisions of the Code of Civil Procedure relating...

Last modified: October 22, 2018