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Business Taxes Law Guide—Revision 2024

Energy Resources Surcharge Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law

Chapter 5. Overpayments and Refunds

Article 4. Recovery of Erroneous Refunds*

Section 40136


40136. Place of trial. In any action brought pursuant to subdivision (a) of Section 40135, the court may, with the consent of the Attorney General, order a change in the place of trial.


* Added by Stats. 1998, Ch. 609 (SB 2232), in effect January 1, 1999.