BlackletterCalifornia law

Revenue and Taxation Code § 55263

ARTICLE 3. Recover of Erroneous Refunds

Current as of September 28, 2026Rev. & Tax. Code, § 55263Official source ↗

Added by Stats. 1998, Ch. 609, Sec. 54. Effective January 1, 1999.

The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 55263, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.