Revenue and Taxation Code § 8173

ARTICLE 4. Recovery of Erroneous Refunds

Current as of September 28, 2026Rev. & Tax. Code, § 8173Official source ↗

Amended by Stats. 1998, Ch. 609, Sec. 16. Effective January 1, 1999.

The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 8171, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals shall apply to the proceedings.