Revenue and Taxation Code § 32433

ARTICLE 3. Recovery of Erroneous Refunds

Current as of September 28, 2026Rev. & Tax. Code, § 32433Official source ↗

Added by Stats. 1998, Ch. 609, Sec. 30. Effective January 1, 1999.

The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 32431, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.