2005 California Revenue and Taxation Code Sections 14010-14013 Article 2. Court Procedure Generally

14010.  Except as otherwise provided in this part, the provisions of
the Code of Civil Procedure relative to judgments, new trials,
appeals, attachments, and execution of judgments, so far as
applicable, govern all proceedings under this part.
14011.  Nothing in this article precludes the state from any relief
provided for in this part which may be inconsistent with the
provisions of the Code of Civil Procedure.
14012.  The provisions of the Code of Civil Procedure relative to
the time of  commencing civil actions do not apply to any action or
proceeding under this part to levy, appraise, assess, determine, or
enforce the collection of any tax, interest, or penalty imposed by
this part.
14013.  No fee shall be charged the Controller for filing,
recording, or certifying any petition, lis pendens, decree, or order
for taking any oath or acknowledgement, in any proceedings under this
part; nor shall any undertaking be required from the Controller or
the state in any such proceeding.