2007 California Revenue and Taxation Code Article 2. Recovery Of Erroneous Refunds

CA Codes (rtc:30381-30384)

30381.  (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 30173) of Chapter 3.5, or Article 2 (commencing with
Section 30201) or Article 4 (commencing with Section 30241) 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.



30382.  In any action brought pursuant to subdivision (a) of Section
30381, the court may, with the consent of the Attorney General,
order a change in the place of trial.



30383.  The Attorney General shall prosecute any action brought
pursuant to subdivision (a) of Section 30381, and the provisions of
the Code of Civil Procedure relating to service of summons,
pleadings, proofs, trials, and appeals shall apply to the
proceedings.



30384.  (a) Notwithstanding any other provision of this part, if the
board finds that neither the person liable for payment of tax 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
30381, 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 30381 on or after January 1, 2000.