Laws, Regulations and Annotations


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 41114.3

41114.3. Rules of procedure, etc. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 41114.1, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.

Note.—Sec. 61, of Stats. 1998, Ch. 609 SB 2232), effective January 1, 1999, states: It is the intent of the Legislature in enacting those provisions of this act that allow the State Board of Equalization to recover refunds administratively that no increase in taxpayer costs result from taxpayer compliance with these provisions.

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