{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12691","citation":"Rev. & Tax. Code, § 12691","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 5. Payment and Collection [12601. - 12691.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-5"},{"name":"ARTICLE 4. Recovery of Erroneous Refunds [12691. - 12691.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-5/article-4"}],"history":"Added by Stats. 1961, Ch. 740.","effective":null,"html":"<p>The Controller may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in any county or city and county in this State in which the Attorney General has an office. The action shall be brought in the name of the State and the Attorney General shall prosecute the action.</p>","text":"The Controller may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in any county or city and county in this State in which the Attorney General has an office. The action shall be brought in the name of the State and the Attorney General shall prosecute the action.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/recovery-of-erroneous-refunds-12691","source":"California Legislative Information bulk export (pubinfo)"}