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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 8. Overpayments and Refunds
Article 3. Recovery of Erroneous Refunds
Section 32433
32433. Rules of procedure, etc. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 32431, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals shall apply to the proceedings.
History—Added by Stats. 1998, Ch. 609 (SB 2232), in effect January 1, 1999.