Is Cal. Rev. & Tax. Code § 41114.1 — Recovery of Erroneous Refunds still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 41114.1 — Recovery of Erroneous Refunds

Cal. Rev. & Tax. Code § 41114.1

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2022-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) The department 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.

Citator

Cal. Rev. & Tax. Code § 41114.1 — Recovery of Erroneous Refunds is in force in the current edition of the Code, and nothing recorded condemns it.

(b) As an alternative to subdivision (a), the department 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 department may, in its discretion, issue a deficiency determination in accordance with Article 3 (commencing with Section 41070) of Chapter 4. Except in the case of fraud, the deficiency determination shall be made by the department within three years from the date of the Controller’s warrant or date of credit.