Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 6. Overpayments and Refunds

Article 2. Recovery of Erroneous Refunds

Section 30383

30383. Rules of procedure, etc. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 30381, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals shall apply to the proceedings.

History—Stats. 1998, Ch. 609 (SB 2232), in effect January 1, 1999, substituted "any action brought … of Section 30381," for "the action" after "General shall prosecute" and substituted "shall apply" for "are applicable" after "trials, and appeals".