California Revenue and Taxation Code ARTICLE 2 - Suit for Tax

• Section 38511.
  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 38512.
  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 38513.
  In the action a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required.(Added by Stats....
• Section 38514.
  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 38515.
  In any action brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this state...

Last modified: October 22, 2018