{"code":"RTC","codeName":"Revenue and Taxation Code","section":"38623","citation":"Rev. & Tax. Code, § 38623","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 Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings.</p>","text":"The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/recovery-of-erroneous-refunds-38623","source":"California Legislative Information bulk export (pubinfo)"}