There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 4. Recovery of Erroneous Refunds
Section 12691
CA Rev & Tax Code § 12691 (through 2012 Leg Sess) What's This?
The Controller may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in any county or city and county in this State in which the Attorney General has an office. The action shall be brought in the name of the State and the Attorney General shall prosecute the action.
(Added by Stats. 1961, Ch. 740.)
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