Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001 - 45984]
( Heading of Part 23 amended by Stats. 1993, Ch. 656, Sec. 41. ) CHAPTER 5. Overpayments and Refunds [45651 - 45801]
( Chapter 5 added by Stats. 1987, Ch. 1319, Sec. 6. ) ARTICLE 3. Recovery of Erroneous Refunds [45751 - 45754]
( Article 3 added by Stats. 1987, Ch. 1319, Sec. 6. ) 45753.
The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 45751, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.
(Added by Stats. 1998, Ch. 609, Sec. 42. Effective January 1, 1999.)