State Codes and Statutes
Statutes > California > Rtc > 12691REVENUE 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.
