California Revenue and Taxation Code ARTICLE 2 - Suit for Tax

• Section 19371.
  (a) At any time within 10 years after the determination of liability for any tax, penalties, and interest, or within the period during which a lien...
• Section 19372.
  The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action. The action shall be tried in the County of Sacramento...
• Section 19373.
  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 19374.
  In the action a certificate by the Franchise Tax Board showing the delinquency shall be prima facie evidence of the levy of the tax, penalties...
• Section 19375.
  The Franchise Tax Board may bring an appropriate action, whether in the form of a common law action of debt or indebitatus assumpsit or a...
• Section 19376.
  (a) For the purpose of collecting taxes, interest, additions to tax, and penalties, the Franchise Tax Board may enter into agreement with one or more private...
• Section 19377.
  (a) The Franchise Tax Board may enter into agreement with one or more persons for the purpose of collecting delinquent accounts with respect to amounts assessed...
• Section 19377.5.
  (a) The Franchise Tax Board may enter into an agreement with the Internal Revenue Service or any other state imposing an income tax or tax measured...
• Section 19378.
  (a) The Franchise Tax Board shall determine the amount of the contracting costs incurred under Section 19377 and notify the Controller of that amount which shall...

Last modified: October 22, 2018