2007 California Revenue and Taxation Code Article 3. Suits For Taxes

CA Codes (rtc:12676-12682)

12676.  At any time within four years after any amount of tax
becomes due and payable, and at any time within two years after any
deficiency assessment of tax becomes due and payable, the Controller
may bring an action in the name of the State in a court of competent
jurisdiction in any county or city and county in this State in which
the Attorney General has an office to collect the delinquent taxes,
together with interest, and penalties.



12677.  The provisions of the Code of Civil Procedure relating to
service of summons, pleadings, proofs, trials, and appeals are
applicable to an action brought pursuant to this article.



12678.  The Attorney General shall prosecute the action.



12679.  If an insurer's right to do business has been forfeited or
its corporate powers suspended, service of summons may be made upon
the persons designated by law to be served as agents or officers of
the insurer, and these persons are the agents of the insurer for all
purposes necessary in order to prosecute the action.  In the case of
corporations whose powers have been suspended, the persons
constituting the board of directors may defend the action.



12680.  A writ of attachment may be issued in the action 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.




12681.  In the action, a certificate of the Controller or of the
secretary of the board, showing unpaid taxes against an insurer is
prima facie evidence of:
   (a) The assessment of the taxes.
   (b) The delinquency.
   (c) The amount of the taxes, interest, and penalties due and
unpaid to the State.
   (d) That the insurer is indebted to the State in the amount of
taxes, interest, and penalties appearing unpaid.
   (e) That there has been compliance with all the requirements of
law in relation to the assessment of the taxes.



12682.  Payment of the amount of the judgment recovered in the
action shall be made to the Controller.