SECTIONS 9181-9184

9181.  (a) The board may recover any refund or part thereof that iserroneously made, and any credit or part thereof that is erroneouslyallowed, in an action brought in a court of competent jurisdiction inthe County of Sacramento in the name of the people of the State ofCalifornia. (b) As an alternative to subdivision (a), the board may recoverany refund or part thereof that is erroneously made, and any creditor part thereof that is erroneously allowed. In recovering anyerroneous refund or credit, the board may, in its discretion, issue adeficiency determination in accordance with Article 2 (commencingwith Section 8776) or Article 4 (commencing with Section 8826) ofChapter 4. Except in the case of fraud, the deficiency determinationshall be made by the board within three years from the date of theController's warrant or date of credit.9182.  In any action brought pursuant to subdivision (a) of Section9181, the court may, with the consent of the Attorney General, ordera change in the place of trial.9183.  The Attorney General shall prosecute any action broughtpursuant to subdivision (a) of Section 9181, and the provisions ofthe Code of Civil Procedure relating to service of summons,pleadings, proofs, trials and appeals shall apply to the proceedings.9184.  (a) Notwithstanding any other provision of this part, if theboard finds that neither the person liable for payment of tax nor anyparty related to that person has in any way caused an erroneousrefund for which an action for recovery is provided under Section9181, no interest shall be imposed on the amount of that erroneousrefund until 30 days after the date on which the board mails a noticeof determination for repayment of the erroneous refund to theperson. The act of filing a claim for refund shall not be consideredas causing the erroneous refund. (b) This section shall be operative for any action for recoveryunder Section 9181 on or after January 1, 2000.