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Business Taxes Law Guide—Revision 2024

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 5. Overpayments and Refunds

Article 3. Recovery of Erroneous Refunds

Section 46543


46543. Rules of procedure, etc. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 46541, 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.