Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )


  ( Part 14 added by Stats. 1955, Ch. 1842. )

CHAPTER 7. Collection of Tax [32351 - 32390]

  ( Chapter 7 added by Stats. 1955, Ch. 1842. )

ARTICLE 1. Suit for Tax [32351 - 32352]
  ( Article 1 added by Stats. 1955, Ch. 1842. )


The board may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the board’s request, the Attorney General shall bring the actions.

(Added by Stats. 1955, Ch. 1842.)


In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax, interest, and penalty set forth therein, and of compliance by the board with all provisions of this part in relation to the computation and levy of the tax. 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 Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure.

(Amended by Stats. 1974, Ch. 1516.)

RTCRevenue and Taxation Code - RTC1.