California Revenue and Taxation Code ARTICLE 1 - Suit for Tax

• Section 32351.
  The board may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the board’s...
• Section 32352.
  In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be...

Last modified: October 22, 2018