ARTICLE 4. Recovery of Erroneous Refunds [8171. - 8174.]

Article 4 added by Stats. 1941, Ch. 37.

§§ 8171–8174 · 4 sections

• § 8171 (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…
• § 8172 In any action brought pursuant to subdivision (a) of Section 8171, the court may, with the consent of the Attorney General, order a change in the place of…
• § 8173 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…
• § 8174 (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…