SECTIONS 40135-40137 - California Statutes

REVENUE AND TAXATION CODE

SECTION 40135-40137

40135. (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 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 3 (commencing
with Section 40071) of Chapter 4. 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.

40136. In any action brought pursuant to subdivision (a) of Section
40135, the court may, with the consent of the Attorney General,
order a change in the place of trial.

40137. The Attorney General shall prosecute any action brought
pursuant to subdivision (a) of Section 40135, and the provisions of
the Code of Civil Procedure relating to service of summons,
pleadings, proof, trials, and appeals shall apply to the proceedings.