2005 California Revenue and Taxation Code Sections 32351-32352 Article 1. Suit for Tax

32351.  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.
32352.  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.