SECTIONS 19411-19413 - California Statutes

REVENUE AND TAXATION CODE

SECTION 19411-19413

19411. (a) The Franchise Tax Board may recover any refund or credit
or any portion thereof that is erroneously made or allowed to the
taxpayer or any third party, including where the taxpayer or a
related party caused, in any way, that erroneous refund, together
with interest at the adjusted annual rate established pursuant to
Section 19521, 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 within whichever of the following periods
expires the later:
(1) Two years after the refund or credit was made.
(2) During the period within which the Franchise Tax Board may
mail a notice of proposed deficiency assessment.
(b) Abatement of interest under this section is governed by
subdivision (c) of Section 19104.

19412. The action shall be tried in the County of Sacramento unless
the court with the consent of the prosecutor orders a change of
place of trial.

19413. The Attorney General or the counsel for the Franchise Tax
Board shall prosecute the action, and the provisions of the Code of
Civil Procedure relating to service of summons, pleadings, proofs,
trials, and appeals are applicable to the proceedings.