Section 12691 Of Article 4. Recovery Of Erroneous Refunds From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 5. >> Article 4.

. 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.