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

• Section 40135.
  (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 40136.
  In any action brought pursuant to subdivision (a) of Section 40135, the court may, with the consent of the Attorney General, order a change in...
• Section 40137.
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 40135, and the provisions of the Code of Civil Procedure relating...

Last modified: October 22, 2018