2005 California Revenue and Taxation Code Sections 41114.1-41114.3 Article 4. Recovery of Erroneous Refunds

41114.1.  (a) The board may recover any refund or part thereof that
is erroneously made, and any credit or part thereof that is
erroneously allowed, in an action brought in a court of competent
jurisdiction in the County of Sacramento in the name of the people of
the State of California.
   (b) As an alternative to subdivision (a), the board may recover
any refund or part thereof that is erroneously made, and any credit
or part thereof that is erroneously allowed.  In recovering any
erroneous refund or credit, the board may, in its discretion, issue a
deficiency determination in accordance with Article 3 (commencing
with Section 41070) of Chapter 4.  Except in the case of fraud, the
deficiency determination shall be made by the board within three
years from the date of the Controller's warrant or date of credit.
41114.2.  In any action brought pursuant to subdivision (a) of
Section 41114.1, the court may, with the consent of the Attorney
General, order a change in the place of trial.
41114.3.  The Attorney General shall prosecute any action brought
pursuant to subdivision (a) of Section 41114.1, and the provisions of
the Code of Civil Procedure relating to service of summons,
pleadings, proof, trials, and appeals shall apply to the proceedings.