DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 8. Overpayments and Refunds 32401-32440›ARTICLE 3. Recovery of Erroneous Refunds 32431-32433

§ 32433

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 32431, 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. 30. Effective January 1, 1999.)

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California Revenue and Taxation Code

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