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

§ 40137

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

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.

(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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