Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 6. Overpayments and Refunds.

Article 2.5. Recovery of Erroneous Refunds

Section 9183

9183. Rules of procedure, etc. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 9181, 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—Added by Stats 1957, p. 3775, in effect September 11, 1957. Stats. 1998, Ch. 609 (SB 2232), in effect January 1, 1999, substituted "any action brought … of Section 9181," for "the action" after "General shall prosecute" and substituted "shall apply" for "are applicable" after " trials and appeals".