Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Energy Resources Surcharge Law
CHAPTER 5. OVERPAYMENTS AND REFUNDS
Article 4. Recovery of Erroneous Refunds*
40137. Rules of procedure, etc. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 40135, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.
Note.—SEC. 61. of Stats. 1998, Ch. 609 (SB 2232), effective January 1, 1999, states: It is the intent of the Legislature in enacting those provisions of this act that allow the State Board of Equalization to recover refunds administratively that no increase in taxpayer costs result from taxpayer compliance with these provisions.
* Added by Stats. 1998, Ch. 609 (SB 2232), in effect January 1, 1999.