Section 41114.1 - Recovery of erroneous credit or refund(a) The department may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California.(b) As an alternative to subdivision (a), the department may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the department may, in its discretion, issue a deficiency determination in accordance with Article 3 (commencing with Section 41070) of Chapter 4. Except in the case of fraud, the deficiency determination shall be made by the department within three years from the date of the Controller's warrant or date of credit.Ca. Rev. and Tax. Code § 41114.1
Amended by Stats 2021 ch 432 (SB 824),s 112, eff. 1/1/2022.Added by Stats. 1998, Ch. 609, Sec. 33. Effective January 1, 1999.