38621-38624

REVENUE AND TAXATION CODE
SECTION 38621-38624




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.



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.


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.


38624.  (a) Notwithstanding any other provision of this part, if the
board 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 board mails 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.