ARTICLE 3. Recovery of Erroneous Refunds

Article 3 added by Stats. 1955, Ch. 1842.

§§ 32431–32433 · 4 sections

• § 32431 (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…
• § 32432 In any action brought pursuant to subdivision (a) of Section 32431, the court may, with the consent of the Attorney General, order a change in the place of…
• § 32432.5 (a) Notwithstanding any other provision of this part, if the board finds that neither the person liable for payment of tax nor any party related to that person…
• § 32433 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 32431, and the provisions of the Code of Civil Procedure…