Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1. SALES AND USE TAXES [6001 - 7176]
( Part 1 added by Stats. 1941, Ch. 36. ) CHAPTER 6. Collection of Tax [6701 - 6850]
( Chapter 6 added by Stats. 1941, Ch. 36. ) ARTICLE 2. Suit for Tax [6711 - 6715]
( Article 2 added by Stats. 1941, Ch. 36. ) 6715.
In any action relating to the use tax brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this State or may be served upon any agent or clerk in this State employed by any retailer in a place of business maintained by the retailer in this State. In the latter case a copy of the process shall forthwith be sent by registered mail to the retailer at his principal or home office.
(Added by Stats. 1941, Ch. 36.)