{"code":"RTC","codeName":"Revenue and Taxation Code","section":"9183","citation":"Rev. & Tax. Code, § 9183","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 6. Overpayments and Refunds [9151. - 9196.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-6"},{"name":"ARTICLE 2.5. Recovery of Erroneous Refunds [9181. - 9184.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-6/article-2.5"}],"history":"Amended by Stats. 1998, Ch. 609, Sec. 21.   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/9181\">9181</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 9181, 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-9183","source":"California Legislative Information bulk export (pubinfo)"}