California Revenue and Taxation Code ARTICLE 3 - Suits for Taxes

• Section 12676.
  At any time within four years after any amount of tax becomes due and payable, and at any time within two years after any deficiency...
• Section 12677.
  The provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to an action brought pursuant...
• Section 12678.
  The Attorney General shall prosecute the action.(Added by Stats. 1941, Ch. 113.)
• Section 12679.
  (a) If an insurer’s right to do business has been forfeited or its corporate powers suspended, service of summons may be made upon the persons designated...
• Section 12680.
  A writ of attachment may be issued in the action in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of...
• Section 12681.
  (a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer is prima facie evidence...
• Section 12682.
  Payment of the amount of the judgment recovered in the action shall be made to the Controller.(Added by renumbering Section 12683 by Stats. 1961, Ch.

Last modified: October 22, 2018