{"data":{"id":"us-ca/rtc-55263","jurisdiction":"us-ca","citation":"RTC § 55263","heading":"","body":"The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 55263, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","CHAPTER 5. Overpayments and Refunds [55221. - 55281.]","ARTICLE 3. Recover of Erroneous Refunds [55261. - 55263.]"],"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":"3feab1c3594b298868e858ecfabcf1f5ef9a1cd3bf9c3bcd2ab90dd41f0d94a1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-55262.5","next":"us-ca/rtc-55281"},"notice":"GroundRules: Original legal text. Not legal advice."}