Revenue and Taxation Code § 46543

ARTICLE 3. Recovery of Erroneous Refunds

Current as of September 28, 2026Rev. & Tax. Code, § 46543Official source ↗

Added by Stats. 1998, Ch. 609, Sec. 46. Effective January 1, 1999.

The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 46541, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.