1851. No injunction or writ of mandate or other legal or equitable
process shall issue in any suit, action or proceeding, in any court
against this State or against any officer thereof to prevent or
enjoin the collection of any contribution sought to be collected
under this division.
1852. In addition to any other tax administration and collection
procedures authorized in this division, the director may bring an
action in the courts of this or any other state or of the United
States, in the name of the State of California, to administer the
provisions of, and to collect the amount of any delinquent
contributions or taxes, together with penalties and interest, due
under this code. No such action shall be commenced later than:
(a) Three years after the date on which any amount due on a return
or report filed by an employing unit or on an assessment made by the
director becomes delinquent.
(b) Ten years after:
(1) The date on which a judgment is last entered under Article 5
of this chapter.
(2) The date on which a notice of state tax lien is last recorded
or filed under Section 7171 of the Government Code.
1853. The courts of this State shall give preference on their
calendar to any civil action brought by or against the director over
all other civil litigation except equity cases, cases involving
extraordinary writs, or summary proceedings.
1854. In any civil action brought by or against the director a
certificate under oath by the director or his authorized agent
showing the delinquency shall be prima facie evidence of the levy of
the contributions, of the delinquency of the amounts set forth, and
of the compliance by the director with all the provisions of this
division relating to the computation and levy of the amounts.
1855. (a) A civil action may be commenced at the request of the
director in the name of the State of California to enjoin any
individual or entity from conduct that, by solicitation, sale, or
advertising, is inducing or otherwise attempting to persuade
employers or employees, or potential employers or employees, to
violate this code or to otherwise attempt to evade contributions or
taxes provided for under this code by scheme, device, or similar
activity. Any action under this section shall be brought in the
Superior Court of the County of Sacramento or in the superior court
of the county in which that individual or entity resides, has its
principal place of business, or has engaged in conduct subject to
penalty under this code.
(b) In any action under subdivision (a), the court may enjoin the
person from engaging in the conduct or in any other activity
specified in subdivision (a), if the court finds both of the
following:
(1) That the person has engaged in any conduct specified in
subdivision (a).
(2) That injunctive relief is appropriate to prevent recurrence of
that conduct.
(c) For purposes of the civil action referred to in subdivisions
(a) and (b), the court may issue without bond, a temporary
restraining order upon the filing of a statement, certified by the
director, which contains both of the following:
(1) That a determination has been made that the individual or
entity is engaging in conduct described in subdivision (a),
accompanied by a detailed description of the reasons for the
determination.
(2) That the activity of the individual or entity will result in
the nonpayment of contributions or taxes required under this code and
that the contributions or taxes would be otherwise payable.
(d) The director shall provide the court clerk with an exact copy
of the certified statement upon filing, which copy will be endorsed
or certified by the court clerk and returned to the director, along
with a certified copy of the court's order. From the time of service
of the endorsed or certified copy of the statement and order, that
individual or entity shall be temporarily restrained from the
activity set forth in the statement. That temporary restraining order
will continue in effect unless dissolved after a hearing on a
preliminary injunction in the Superior Court of Sacramento County or
the county in which the individual or entity resides, has its place
of business, or has engaged in the conduct specified in the
statement. That hearing or preliminary injunction shall be held under
the rules of the superior court.
1851. No injunction or writ of mandate or other legal or equitable
process shall issue in any suit, action or proceeding, in any court
against this State or against any officer thereof to prevent or
enjoin the collection of any contribution sought to be collected
under this division.
1852. In addition to any other tax administration and collection
procedures authorized in this division, the director may bring an
action in the courts of this or any other state or of the United
States, in the name of the State of California, to administer the
provisions of, and to collect the amount of any delinquent
contributions or taxes, together with penalties and interest, due
under this code. No such action shall be commenced later than:
(a) Three years after the date on which any amount due on a return
or report filed by an employing unit or on an assessment made by the
director becomes delinquent.
(b) Ten years after:
(1) The date on which a judgment is last entered under Article 5
of this chapter.
(2) The date on which a notice of state tax lien is last recorded
or filed under Section 7171 of the Government Code.
1853. The courts of this State shall give preference on their
calendar to any civil action brought by or against the director over
all other civil litigation except equity cases, cases involving
extraordinary writs, or summary proceedings.
1854. In any civil action brought by or against the director a
certificate under oath by the director or his authorized agent
showing the delinquency shall be prima facie evidence of the levy of
the contributions, of the delinquency of the amounts set forth, and
of the compliance by the director with all the provisions of this
division relating to the computation and levy of the amounts.
1855. (a) A civil action may be commenced at the request of the
director in the name of the State of California to enjoin any
individual or entity from conduct that, by solicitation, sale, or
advertising, is inducing or otherwise attempting to persuade
employers or employees, or potential employers or employees, to
violate this code or to otherwise attempt to evade contributions or
taxes provided for under this code by scheme, device, or similar
activity. Any action under this section shall be brought in the
Superior Court of the County of Sacramento or in the superior court
of the county in which that individual or entity resides, has its
principal place of business, or has engaged in conduct subject to
penalty under this code.
(b) In any action under subdivision (a), the court may enjoin the
person from engaging in the conduct or in any other activity
specified in subdivision (a), if the court finds both of the
following:
(1) That the person has engaged in any conduct specified in
subdivision (a).
(2) That injunctive relief is appropriate to prevent recurrence of
that conduct.
(c) For purposes of the civil action referred to in subdivisions
(a) and (b), the court may issue without bond, a temporary
restraining order upon the filing of a statement, certified by the
director, which contains both of the following:
(1) That a determination has been made that the individual or
entity is engaging in conduct described in subdivision (a),
accompanied by a detailed description of the reasons for the
determination.
(2) That the activity of the individual or entity will result in
the nonpayment of contributions or taxes required under this code and
that the contributions or taxes would be otherwise payable.
(d) The director shall provide the court clerk with an exact copy
of the certified statement upon filing, which copy will be endorsed
or certified by the court clerk and returned to the director, along
with a certified copy of the court's order. From the time of service
of the endorsed or certified copy of the statement and order, that
individual or entity shall be temporarily restrained from the
activity set forth in the statement. That temporary restraining order
will continue in effect unless dissolved after a hearing on a
preliminary injunction in the Superior Court of Sacramento County or
the county in which the individual or entity resides, has its place
of business, or has engaged in the conduct specified in the
statement. That hearing or preliminary injunction shall be held under
the rules of the superior court.
1851. No injunction or writ of mandate or other legal or equitable
process shall issue in any suit, action or proceeding, in any court
against this State or against any officer thereof to prevent or
enjoin the collection of any contribution sought to be collected
under this division.
1852. In addition to any other tax administration and collection
procedures authorized in this division, the director may bring an
action in the courts of this or any other state or of the United
States, in the name of the State of California, to administer the
provisions of, and to collect the amount of any delinquent
contributions or taxes, together with penalties and interest, due
under this code. No such action shall be commenced later than:
(a) Three years after the date on which any amount due on a return
or report filed by an employing unit or on an assessment made by the
director becomes delinquent.
(b) Ten years after:
(1) The date on which a judgment is last entered under Article 5
of this chapter.
(2) The date on which a notice of state tax lien is last recorded
or filed under Section 7171 of the Government Code.
1853. The courts of this State shall give preference on their
calendar to any civil action brought by or against the director over
all other civil litigation except equity cases, cases involving
extraordinary writs, or summary proceedings.
1854. In any civil action brought by or against the director a
certificate under oath by the director or his authorized agent
showing the delinquency shall be prima facie evidence of the levy of
the contributions, of the delinquency of the amounts set forth, and
of the compliance by the director with all the provisions of this
division relating to the computation and levy of the amounts.
1855. (a) A civil action may be commenced at the request of the
director in the name of the State of California to enjoin any
individual or entity from conduct that, by solicitation, sale, or
advertising, is inducing or otherwise attempting to persuade
employers or employees, or potential employers or employees, to
violate this code or to otherwise attempt to evade contributions or
taxes provided for under this code by scheme, device, or similar
activity. Any action under this section shall be brought in the
Superior Court of the County of Sacramento or in the superior court
of the county in which that individual or entity resides, has its
principal place of business, or has engaged in conduct subject to
penalty under this code.
(b) In any action under subdivision (a), the court may enjoin the
person from engaging in the conduct or in any other activity
specified in subdivision (a), if the court finds both of the
following:
(1) That the person has engaged in any conduct specified in
subdivision (a).
(2) That injunctive relief is appropriate to prevent recurrence of
that conduct.
(c) For purposes of the civil action referred to in subdivisions
(a) and (b), the court may issue without bond, a temporary
restraining order upon the filing of a statement, certified by the
director, which contains both of the following:
(1) That a determination has been made that the individual or
entity is engaging in conduct described in subdivision (a),
accompanied by a detailed description of the reasons for the
determination.
(2) That the activity of the individual or entity will result in
the nonpayment of contributions or taxes required under this code and
that the contributions or taxes would be otherwise payable.
(d) The director shall provide the court clerk with an exact copy
of the certified statement upon filing, which copy will be endorsed
or certified by the court clerk and returned to the director, along
with a certified copy of the court's order. From the time of service
of the endorsed or certified copy of the statement and order, that
individual or entity shall be temporarily restrained from the
activity set forth in the statement. That temporary restraining order
will continue in effect unless dissolved after a hearing on a
preliminary injunction in the Superior Court of Sacramento County or
the county in which the individual or entity resides, has its place
of business, or has engaged in the conduct specified in the
statement. That hearing or preliminary injunction shall be held under
the rules of the superior court.
