California Revenue and Taxation Code ARTICLE 1.5 - Suit for Tax

  • Section 7861.
    The Controller may request the Attorney General to bring suit for the recovery of any unpaid tax, interest, penalties, and costs.(Amended by Stats. 2000, Ch....
  • Section 7862.
    The Attorney General shall bring suit for any amount due and costs on the written request of the Controller and in the name of the...
  • Section 7863.
    Payment of an amount to the board for and on account of the tax and the acceptance thereof does not bar an action by the...
  • Section 7864.
    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 7865.
    In the action a certificate issued by the board showing unpaid taxes determined against any supplier shall be prima facie evidence of all of the...

Last modified: October 22, 2018