Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

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

PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381]

  ( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. )

CHAPTER 4. Collection of Fee [55121 - 55211]

  ( Chapter 4 added by Stats. 1992, Ch. 407, Sec. 1. )

ARTICLE 1. Suit for Fee [55121 - 55122]
  ( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. )

55121.
  

The board may bring any legal action that is necessary to collect any deficiency in the fee required to be paid, and upon the board’s request, the Attorney General shall bring the action.

(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

55122.
  

In any suit brought to enforce the rights of the state with respect to the fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, the delinquency of the amount of the fee, interest, and penalty set forth therein, and compliance by the board with all provisions of this part in relation to the computation and levy of the fee. 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.

(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

RTCRevenue and Taxation Code - RTC1