State Codes and Statutes

Statutes > California > Rtc > 40141-40145

REVENUE AND TAXATION CODE
SECTION 40141-40145



40141.  At any time within 10 years after any surcharge or any
amount of surcharge required to be collected becomes due and payable,
and at any time after any amount determined under Articles 3
(commencing with Section 40071), 4 (commencing with Section 40081),
and 5 (commencing with Section 40091) of Chapter 4 of this part
becomes due and payable, 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 California to collect the amount delinquent
together with penalties.


40142.  The Attorney General shall prosecute the action, and the
provisions of the Code of Civil Procedure relating to service of
summons, pleadings, proof, trials, and appeals are applicable to the
proceedings.


40143.  In the action a writ of attachment may issue, and no bond or
affidavit previous to the issuing of the attachment is required.



40144.  In the action a certificate by the board showing the
delinquency shall be prima facie evidence of the determination of the
surcharge or the amount of surcharge, of the delinquency of the
amounts set forth, and of the compliance by the board with all the
provisions of this part in relation to the computation and
determination of the amounts.



40145.  In any action brought under this part process may be served
according to the Code of Civil Procedure and the Civil Code of this
state.

State Codes and Statutes

Statutes > California > Rtc > 40141-40145

REVENUE AND TAXATION CODE
SECTION 40141-40145



40141.  At any time within 10 years after any surcharge or any
amount of surcharge required to be collected becomes due and payable,
and at any time after any amount determined under Articles 3
(commencing with Section 40071), 4 (commencing with Section 40081),
and 5 (commencing with Section 40091) of Chapter 4 of this part
becomes due and payable, 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 California to collect the amount delinquent
together with penalties.


40142.  The Attorney General shall prosecute the action, and the
provisions of the Code of Civil Procedure relating to service of
summons, pleadings, proof, trials, and appeals are applicable to the
proceedings.


40143.  In the action a writ of attachment may issue, and no bond or
affidavit previous to the issuing of the attachment is required.



40144.  In the action a certificate by the board showing the
delinquency shall be prima facie evidence of the determination of the
surcharge or the amount of surcharge, of the delinquency of the
amounts set forth, and of the compliance by the board with all the
provisions of this part in relation to the computation and
determination of the amounts.



40145.  In any action brought under this part process may be served
according to the Code of Civil Procedure and the Civil Code of this
state.


State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 40141-40145

REVENUE AND TAXATION CODE
SECTION 40141-40145



40141.  At any time within 10 years after any surcharge or any
amount of surcharge required to be collected becomes due and payable,
and at any time after any amount determined under Articles 3
(commencing with Section 40071), 4 (commencing with Section 40081),
and 5 (commencing with Section 40091) of Chapter 4 of this part
becomes due and payable, 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 California to collect the amount delinquent
together with penalties.


40142.  The Attorney General shall prosecute the action, and the
provisions of the Code of Civil Procedure relating to service of
summons, pleadings, proof, trials, and appeals are applicable to the
proceedings.


40143.  In the action a writ of attachment may issue, and no bond or
affidavit previous to the issuing of the attachment is required.



40144.  In the action a certificate by the board showing the
delinquency shall be prima facie evidence of the determination of the
surcharge or the amount of surcharge, of the delinquency of the
amounts set forth, and of the compliance by the board with all the
provisions of this part in relation to the computation and
determination of the amounts.



40145.  In any action brought under this part process may be served
according to the Code of Civil Procedure and the Civil Code of this
state.