ARTICLE 2. Recovery of Erroneous Refunds

Article 2 added by Stats. 1959, Ch. 1040.

§§ 30381–30384 · 4 sections

• § 30381 (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought…
• § 30382 In any action brought pursuant to subdivision (a) of Section 30381, the court may, with the consent of the Attorney General, order a change in the place of…
• § 30383 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 30381, and the provisions of the Code of Civil Procedure…
• § 30384 (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…