2007 California Revenue and Taxation Code Article 3. Recovery Of Erroneous Refunds

CA Codes (rtc:50150-50150.5)

50150.  (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 50113) or Article 4 (commencing with Section 50120.1) 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.



50150.1.  In any action brought pursuant to subdivision (a) of
Section 50150, the court may, with the consent of the Attorney
General, order a change in the place of trial.



50150.2.  The Attorney General shall prosecute any action brought
pursuant to subdivision (a) of Section 50150, and the provisions of
the Code of Civil Procedure relating to service of summons,
pleadings, proof, trials, and appeals shall apply to the proceedings.




50150.5.  (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 50150, 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 50150 on or after January 1, 2000.