2005 California Revenue and Taxation Code Sections 55261-55263 Article 3. Recover of Erroneous Refunds

55261.  (a) The Controller 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 2 (commencing
with Section 55061) or Article 4 (commencing with Section 55101) of
Chapter 3.  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.
55262.  In any action brought pursuant to subdivision (a) of Section
55261, the court may, with the consent of the Attorney General,
order a change in the place of trial.
55262.  (a) Notwithstanding any other provision of this part, if the
board finds that neither the person liable for payment of fees nor
any party related to that person has in any way caused an erroneous
refund for which an action for recovery is provided under Section
55261, no interest shall be imposed on the amount of that erroneous
refund until 30 days after the date on which the board mails a notice
of determination for repayment of the erroneous refund to the
person.  The act of filing a claim for refund shall not be considered
as causing the erroneous refund.
   (b) This section shall be operative for any action for recovery
under Section 55261 on or after January 1, 2000.
55263.  The Attorney General shall prosecute any action brought
pursuant to subdivision (a) of Section 55263, and the provisions of
the Code of Civil Procedure relating to service of summons,
pleadings, proof, trials, and appeals shall apply to the proceedings.