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. ) 46543.
The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 46541, 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. 46. Effective January 1, 1999.)