REVENUE AND TAXATION CODE
SECTION 12691
12691. The Controller may recover any refund or part thereof which
is erroneously made and any credit or part thereof which is
erroneously allowed in an action brought in a court of competent
jurisdiction in any county or city and county in this State in which
the Attorney General has an office. The action shall be brought in
the name of the State and the Attorney General shall prosecute the
action.
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