ARTICLE 3. Recovery of Erroneous Refunds [38621. - 38624.]

Cal. Revenue and Taxation Code - RTC 3.

in effect

Cal. Revenue and Taxation Code - RTC § 38621. Section 38621.

(a) The Controller 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 pursuant to this part. In recovering any erroneous refunds or credits, the board, in its discretion, may issue a deficiency determination in accordance with Article 2 (commencing with Section 38411) or Article 4 (commencing with Section 38431) of Chapter 5. Except in the case of fraud, the determination shall be made within three years from the date of the Controller’s warrant or date of credit.

Cal. Revenue and Taxation Code - RTC § 38622. Section 38622.

The action shall be tried in the County of Sacramento unless the court with the consent of the Attorney General orders a change of place of trial.

Cal. Revenue and Taxation Code - RTC § 38623. Section 38623.

The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings.

Cal. Revenue and Taxation Code - RTC § 38624. Section 38624.

(a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 38621, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the department serves a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund. (b) This section shall be operative for any action for recovery under Section 38621 on or after January 1, 2000.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026