California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 22. HAZARDOUS SUBSTANCES TAX LAW |
Chapter 4. Collection of Tax |
ARTICLE 1. Suit for Tax |
Section 43402.
Latest version.
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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.
(Amended by Stats. 1982, Ch. 496, Sec. 35. Effective July 12, 1982.)