DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 5. Overpayments and Refunds 40111-40137›ARTICLE 4. Recovery of Erroneous Refunds 40135-40137

§ 40136

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Added by Stats. 1998, Ch. 609, Sec. 31. Effective January 1, 1999.)

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California Revenue and Taxation Code

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