ARTICLE 4. Recovery of Erroneous Refunds

Article 4 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 19411–19413 · 3 sections

• § 19411 (a) The Franchise Tax Board may recover any refund or credit or any portion thereof that is erroneously made or allowed to the taxpayer or any third party,…
• § 19412 The action shall be tried in the County of Sacramento unless the court with the consent of the prosecutor orders a change of place of trial.
• § 19413 The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action, and the provisions of the Code of Civil Procedure relating to…