Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001 - 41176]

  ( Heading of Part 20 amended by Stats. 2017, Ch. 561, Sec. 241. )

CHAPTER 5. Overpayments and Refunds [41100 - 41114.3]

  ( Chapter 5 added by Stats. 1976, Ch. 443. )

ARTICLE 4. Recovery of Erroneous Refunds [41114.1 - 41114.3]
  ( Article 4 added by Stats. 1998, Ch. 609, Sec. 33. )

41114.1.
  

(a) The department 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 department 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 department may, in its discretion, issue a deficiency determination in accordance with Article 3 (commencing with Section 41070) of Chapter 4. Except in the case of fraud, the deficiency determination shall be made by the department within three years from the date of the Controller’s warrant or date of credit.

(Amended by Stats. 2021, Ch. 432, Sec. 112. (SB 824) Effective January 1, 2022.)

41114.2.
  

In any action brought pursuant to subdivision (a) of Section 41114.1, the court may, with the consent of the Attorney General, order a change in the place of trial.

(Added by Stats. 1998, Ch. 609, Sec. 33. Effective January 1, 1999.)

41114.3.
  

The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 41114.1, 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. 33. Effective January 1, 1999.)

RTCRevenue and Taxation Code - RTC4.