Section 8173 Of Article 4. Recovery Of Erroneous Refunds From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 7. >> Article 4.

. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 8171, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals shall apply to the proceedings.