Section 19413 Of Article 4. Recovery Of Erroneous Refunds From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 6. >> Article 4.

. The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings.