2005 California Revenue and Taxation Code Sections 60421-60423 Article 2. Suit for Tax

60421.  At any time within three years after any tax or any amount
of tax required to be collected becomes due and payable and at any
time within three years after the delinquency of any tax or any
amount of tax required to be collected, or within the period during
which a lien is in force as the result of the filing of a notice of
state tax lien under Section 7171 of the Government Code, the board
may bring an action in the courts of this state, of any other state,
or of the United States in the name of the state to collect the
amount delinquent together with penalties and interest.
60422.  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.
60423.  In the action 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, and of compliance by the board with all provisions of this
part in relation to the computation and levy of the tax.