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

• Section 41114.1.
  (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 41114.2.
  In any action brought pursuant to subdivision (a) of Section 41114.1, the court may, with the consent of the Attorney General, order a change in...
• Section 41114.3.
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 41114.1, and the provisions of the Code of Civil Procedure relating...

Last modified: October 22, 2018