{"code":"RTC","codeName":"Revenue and Taxation Code","section":"19412","citation":"Rev. & Tax. Code, § 19412","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 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 6. Overpayments and Refunds [19301. - 19443.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-6"},{"name":"ARTICLE 4. Recovery of Erroneous Refunds [19411. - 19413.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-6/article-4"}],"history":"Added by Stats. 1993, Ch. 31, Sec. 26.   Effective June 16, 1993.   Operative January 1, 1994, by Sec. 83 of Ch. 31.","effective":"1993-06-16","html":"<p>The action shall be tried in the County of Sacramento unless the court with the consent of the prosecutor orders a change of place of trial.</p>","text":"The action shall be tried in the County of Sacramento unless the court with the consent of the prosecutor orders a change of place of trial.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/recovery-of-erroneous-refunds-19412","source":"California Legislative Information bulk export (pubinfo)"}