ARTICLE 4. Recovery of Erroneous Refunds

Article 4 added by Stats. 1994, Ch. 912, Sec. 17.

§§ 60561–60564 · 4 sections

• § 60561 (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…
• § 60562 In any action brought pursuant to subdivision (a) of Section 60561, the court may, with the consent of the Attorney General, order a change in the place of…
• § 60563 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 60561, and the provisions of the Code of Civil Procedure…
• § 60564 (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…