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Article 3. Recovery Of Erroneous Refunds of California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 7. >> Article 3.
(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 refunds or credits, the board, in its discretion, may issue a deficiency determination in accordance with Article 2 (commencing with Section 6481) or Article 4 (commencing with Section 6536) of Chapter 5. Except in the case of fraud, the determination shall be made within three years from the last day of the month following the quarterly period in which the board made its certification to the Controller that the amount collected was in excess of the amount legally due.
(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 refunds or credits, the board, in its discretion, may issue a deficiency determination in accordance with Article 2 (commencing with Section 6481) or Article 4 (commencing with Section 6536) of Chapter 5. Except in the case of fraud, the determination shall be made within three years from the last day of the month following the quarterly period in which the board made its certification to the Controller that the amount collected was in excess of the amount legally due.
The action shall be tried in the County of Sacramento unless
the court with the consent of the Attorney General orders a change of
place of trial.
The Attorney General 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.
(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
6961, 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 is operative for any action for recovery under Section 6961 on or after July 1, 1999.
(b) This section is operative for any action for recovery under Section 6961 on or after July 1, 1999.
