California Revenue and Taxation Code ARTICLE 1 - Suit for Tax

• Section 41115.
  At any time within 10 years after any tax or any amount of tax required to be collected becomes due and payable, and at any...
• Section 41116.
  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 41117.
  In the action a writ of attachment may issue, and no affidavit previous to the issuing of the attachment is required.(Amended by Stats. 1982, Ch....
• Section 41118.
  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 41119.
  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