California Revenue and Taxation Code ARTICLE 2 - Suit for Tax

• Section 6711.
  At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any...
• Section 6712.
  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and...
• Section 6713.
  In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of...
• Section 6714.
  In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount...
• Section 6715.
  In any action relating to the use tax brought under this part process may be served according to the Code of Civil Procedure and the...

Last modified: October 22, 2018