{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8173","citation":"Rev. & Tax. Code, § 8173","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 7. Overpayments and Refunds [8101. - 8191.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7"},{"name":"ARTICLE 4. Recovery of Erroneous Refunds [8171. - 8174.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7/article-4"}],"history":"Amended by Stats. 1998, Ch. 609, Sec. 16.   Effective January 1, 1999.","effective":"1999-01-01","html":"<p>The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section <a href=\"/rtc/8171\">8171</a>, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals shall apply to the proceedings.</p>","text":"The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 8171, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals shall apply to the proceedings.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/recovery-of-erroneous-refunds-8173","source":"California Legislative Information bulk export (pubinfo)"}