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Section 9181 Of Article 2.5. Recovery Of Erroneous Refunds From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 6. >> Article 2.5.
9181
. (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 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 refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2 (commencing with Section 8776) or Article 4 (commencing with Section 8826) of Chapter 4. Except in the case of fraud, the deficiency determination shall be made by the board 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. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2 (commencing with Section 8776) or Article 4 (commencing with Section 8826) of Chapter 4. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller's warrant or date of credit.
