{"data":{"id":"us-ca/rtc-19413","jurisdiction":"us-ca","citation":"RTC § 19413","heading":"","body":"The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 6. Overpayments and Refunds [19301. - 19443.]","ARTICLE 4. Recovery of Erroneous Refunds [19411. - 19413.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"408872f14fbfc3c0a3d1b587c3400700b396f67c81f3ac3641fd3003c561ac5c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-19412","next":"us-ca/rtc-19431"},"notice":"GroundRules: Original legal text. Not legal advice."}