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

• Section 38621.
  (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 38622.
  The action shall be tried in the County of Sacramento unless the court with the consent of the Attorney General orders a change of place...
• Section 38623.
  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and...
• Section 38624.
  (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