DIVISION 2. OTHER TAXES 6001-60709›PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW 45001-45984›CHAPTER 5. Overpayments and Refunds 45651-45801›ARTICLE 3. Recovery of Erroneous Refunds 45751-45754

§ 45753

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 45751, 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. 42. Effective January 1, 1999.)

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California Revenue and Taxation Code

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