{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38622","citation":"Rev. & Tax. Code, § 38622","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 18.5. TIMBER YIELD TAX [38101. - 38908.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5"},{"name":"CHAPTER 7. Overpayments and Refunds [38601. - 38631.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-7"},{"name":"ARTICLE 3. Recovery of Erroneous Refunds [38621. - 38624.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-18.5/chapter-7/article-3"}],"history":"Added by Stats. 1976, Ch. 176.","effective":null,"html":"<p>The action shall be tried in the County of Sacramento unless the court with the consent of the Attorney General 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 Attorney General orders a change of place of trial.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/recovery-of-erroneous-refunds-38622","source":"California Legislative Information bulk export (pubinfo)"}