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Section 38621 Of Article 3. Recovery Of Erroneous Refunds From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 7. >> Article 3.
38621
. (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 pursuant to this part. In recovering any erroneous refunds or credits, the board, in its discretion, may issue a deficiency determination in accordance with Article 2 (commencing with Section 38411) or Article 4 (commencing with Section 38431) of Chapter 5. Except in the case of fraud, the determination shall be made within three years from the date of the Controller's warrant or date of credit.
(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 pursuant to this part. In recovering any erroneous refunds or credits, the board, in its discretion, may issue a deficiency determination in accordance with Article 2 (commencing with Section 38411) or Article 4 (commencing with Section 38431) of Chapter 5. Except in the case of fraud, the determination shall be made within three years from the date of the Controller's warrant or date of credit.
