California Statutes
§ 40135. — 40135. (Added by Stats. 1998, Ch. 609, Sec. 31.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 19. PART 19. ENERGY RESOURCES SURCHARGE LAW·Ch. 5. CHAPTER 5. Overpayments and Refunds·Art. 4. ARTICLE 4. Recovery of Erroneous Refunds
(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 3 (commencing with Section 40071) 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 d
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California § 40135. (40135. (Added by Stats. 1998, Ch. 609, Sec. 31.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1998, Ch. 609, Sec. 31. Effective January 1, 1999.