Cal. Revenue and Taxation Code § 43481
Cal. Revenue and Taxation Code § 43481
California · California Revenue and Taxation Code · Status: effective · Effective 1999-01-01
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- Cal. Revenue and Taxation Code § 43481, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923641
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Full text
(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. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2 (commencing with Section 43201) or Article 5 (commencing with Section 43350) of Chapter 3. 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 date of credit.