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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 7. Overpayments and Refunds 38601-38631›ARTICLE 3. Recovery of Erroneous Refunds 38621-38624

§ 38623

California Revenue and Taxation Code · 2026-10 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. 1976, Ch. 176.)

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California Revenue and Taxation Code

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