ARTICLE 3. Recovery of Erroneous Refunds [38621. - 38624.]

Article 3 added by Stats. 1976, Ch. 176.

§§ 38621–38624 · 4 sections

• § 38621 (a) The Controller may recover any refund or part thereof that is erroneously made and any credit or part thereof that is erroneously allowed in an action…
• § 38622 The action shall be tried in the County of Sacramento unless the court with the consent of the Attorney General orders a change of place of trial.
• § 38623 The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials,…
• § 38624 (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that…