ARTICLE 3. Recovery of Erroneous Refunds [43481. - 43484.]

Article 3 added by Stats. 1981, Ch. 756, Sec. 3.

§§ 43481–43484 · 4 sections

• § 43481 (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…
• § 43482 In any action brought pursuant to subdivision (a) of Section 43481, the court may, with the consent of the Attorney General, order a change in the place of…
• § 43483 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 43481, and the provisions of the Code of Civil Procedure…
• § 43484 (a) Notwithstanding any other provision of this part, if the California Department of Tax and Fee Administration finds that neither the person liable for…