Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 7.: PART 7. INSURANCE TAXATION/Ch. 5.: CHAPTER 5. Payment and Collection/Art. 4.: ARTICLE 4. Recovery of Erroneous Refunds/§ 12691.
California Statutes

§ 12691. — 12691. (Added by Stats. 1961, Ch. 740.)

California § 12691.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 7.PART 7. INSURANCE TAXATION
Ch. 5.CHAPTER 5. Payment and Collection
Art. 4.ARTICLE 4. Recovery of Erroneous Refunds

This text of California § 12691. (12691. (Added by Stats. 1961, Ch. 740.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 12691. (2026).

Text

The Controller may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in any county or city and county in this State in which the Attorney General has an office. The action shall be brought in the name of the State and the Attorney General shall prosecute the action.

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Legislative History

Added by Stats. 1961, Ch. 740.
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California § 12691., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12691..