Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751]
( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) CHAPTER 5. Overpayments and Refunds [46501 - 46551]
( Chapter 5 added by Stats. 1991, Ch. 300, Sec. 6. ) ARTICLE 3. Recovery of Erroneous Refunds [46541 - 46544]
( Article 3 added by Stats. 1991, Ch. 300, Sec. 6. ) 46541.
(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 brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California.
(b) As an alternative to subdivision (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 recovering
any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2 (commencing with Section 46201) or Article 4 (commencing with Section 46301) of Chapter 3. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit.
(Amended by Stats. 1998, Ch. 609, Sec. 44. Effective January 1, 1999.)