Revenue and Taxation Code § 41114.3

ARTICLE 4. Recovery of Erroneous Refunds

Current as of September 28, 2026Rev. & Tax. Code, § 41114.3Official source ↗

Added by Stats. 1998, Ch. 609, Sec. 33. Effective January 1, 1999.

The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 41114.1, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.