ARTICLE 3. Recovery of Erroneous Refunds

Article 3 added by Stats. 1941, Ch. 36.

§§ 6961–6964 · 4 sections

• § 6961 (a) The Controller may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed in an action…
• § 6962 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.
• § 6963 The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials,…
• § 6964 (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that…