2007 California Revenue and Taxation Code Article 2. Suit For Tax

CA Codes (rtc:11471-11475)

11471.  At any time within four years after any tax or any amount of
tax required to be collected becomes due and payable and at any time
within four 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 recording or 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 people of the State
of California to collect the amount delinquent together with
penalties and interest.


11472.  The Attorney General shall prosecute the action, and the
provisions of the Code of Civil Procedure relating to service of
summons, pleadings, proofs, trials, and appeals are applicable to the
proceedings.


11473.  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.




11474.  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 penalties set
forth in the certificate, and of compliance by the board with all
provisions of this part in relation to the assessment of the property
and computation and levy of the tax.



11475.  In any action brought under this part, process may be served
according to the Code of Civil Procedure and the Civil Code or may
be served upon any agent or clerk in this state employed by any
private railroad car company in a place of business maintained by the
private railroad car company in this state.  In the latter case, a
copy of the process shall be sent by registered mail to the private
railroad car company at its principal or home office.