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Business Taxes Law Guide – Revision 2021
 

Hazardous Substances Tax Law

CHAPTER 5. OVERPAYMENTS AND REFUNDS

Article 3. Recovery of Erroneous Refunds

Section 43483


43483. Rules of procedure, etc. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 43481, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.

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