Revenue and Taxation Code § 40137

ARTICLE 4. Recovery of Erroneous Refunds

Current as of September 28, 2026Rev. & Tax. Code, § 40137Official source ↗

Added by Stats. 1998, Ch. 609, Sec. 31. Effective January 1, 1999.

The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 40135, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.