California Revenue and Taxation Code ARTICLE 1 - Suit for Tax

• Section 30301.
  At any time within three years after any amount of tax becomes due and payable, and at any time within 10 years after the last...
• Section 30302.
  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 30303.
  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...

Last modified: October 22, 2018