DIVISION 2. OTHER TAXES 6001-60709›PART 1. SALES AND USE TAXES 6001-7176›CHAPTER 7. Overpayments and Refunds 6901-6981›ARTICLE 3. Recovery of Erroneous Refunds 6961-6964

§ 6963

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

The Attorney General 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.

(Added by Stats. 1941, Ch. 36.)

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California Revenue and Taxation Code

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