Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 7. Overpayments and Refunds.

Article 4. Recovery of Erroneous Refunds

Section 8173

8173. Rules of procedure. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 8171, 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 … Code" for "the action, and the provisions of the code" after "General shall prosecute" and substituted "shall apply" for "are applicable" after "trials, and appeals".