ARTICLE 2.5. Recovery of Erroneous Refunds

Article 2.5 added by Stats. 1957, Ch. 2129.

§§ 9181–9184 · 4 sections

• § 9181 (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought…
• § 9182 In any action brought pursuant to subdivision (a) of Section 9181, the court may, with the consent of the Attorney General, order a change in the place of…
• § 9183 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 9181, and the provisions of the Code of Civil Procedure relating…
• § 9184 (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…