California Revenue and Taxation Code ARTICLE 2 - Suit for Tax

• Section 11471.
  At any time within four years after any tax or any amount of tax required to be collected becomes due and payable and at any...
• Section 11472.
  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 11473.
  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 11474.
  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...
• Section 11475.
  In any action brought under this part, process may be served according to the Code of Civil Procedure and the Civil Code or may be...

Last modified: October 22, 2018