Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 7. Overpayments and Refunds

Article 3. Recovery of Erroneous Refunds

Section 6962

6962. Place of trial. 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.