SECTIONS 16220-16224 - California Statutes

BUSINESS AND PROFESSIONS CODE

SECTION 16220-16224

16220. The remedy provided by this chapter for the collection of
any fee, tax and charge is cumulative. No action taken under this
chapter constitutes an election to pursue the remedy provided by it
to the exclusion of any other remedy provided by law.

16221. Every officer by or for whom any fee, tax or charge imposed
by the statutes of this State is collected may bring a suit in the
name of the people of this State against any taxpayer who fails,
neglects or refuses to pay any sums due, owing and unpaid by the
taxpayer upon the fee, tax or charge.
This section does not of itself authorize a suit for recovery of a
judgment for a tax on real estate which is a lien thereon.

16222. Except as otherwise provided in this chapter, the provisions
of the Code of Civil Procedure relating to the service of summons,
pleadings, proofs, trials and appeals are applicable to actions under
this chapter.

16223. Upon application and without bond or affidavit, every
officer suing under this chapter is entitled to all or any of
provisional remedies provided in the Code of Civil Procedure.

16224. All sums collected in suits under this chapter shall be
reported to the Controller and deposited in the State Treasury to the
credit of the fund in which would be deposited the fee, tax or
charge for which the suit was brought.