California Revenue and Taxation Code ARTICLE 1 - Suit for Surcharge

• Section 40141.
  At any time within 10 years after any surcharge or any amount of surcharge required to be collected becomes due and payable, and at any...
• Section 40142.
  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and...
• Section 40143.
  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 40144.
  In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the surcharge or the amount...
• Section 40145.
  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.(Added...

Last modified: October 22, 2018