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Business Taxes Law Guide—Revision 2024

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 5. Overpayments and Refunds.

Article 4. Recovery of Erroneous Refunds *

Section 41114.2


41114.2. Place of trial. In any action brought pursuant to subdivision (a) of Section 41114.1, 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.