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

• Section 60561.
  (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 60562.
  In any action brought pursuant to subdivision (a) of Section 60561, the court may, with the consent of the Attorney General, order a change in...
• Section 60563.
  The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 60561, and the provisions of the Code of Civil Procedure relating...
• Section 60564.
  (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