{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6962","citation":"Rev. & Tax. Code, § 6962","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 7. Overpayments and Refunds [6901. - 6981.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-7"},{"name":"ARTICLE 3. Recovery of Erroneous Refunds [6961. - 6964.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-7/article-3"}],"history":"Added by Stats. 1941, Ch. 36.","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-6962","source":"California Legislative Information bulk export (pubinfo)"}