California Revenue and Taxation Code ARTICLE 2 - Suit for Tax

• Section 8971.
  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 8972.
  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 8973.
  In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency...

Last modified: October 22, 2018