SECTIONS 12676-12682 - California Statutes

REVENUE AND TAXATION CODE

SECTION 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. (a) If an insurer's or Medi-Cal managed care plan'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 or Medi-Cal managed
care plan, and these persons are the agents of the insurer or
Medi-Cal managed care plan 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.
(b) This section shall become inoperative on July 1, 2011, and, as
of January 1, 2012, is repealed, unless a later enacted statute,
that becomes operative on or before January 1, 2012, deletes or
extends the dates on which it becomes inoperative and is repealed.

12679. (a) 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.
(b) This section shall become operative on July 1, 2011.

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. (a) In the action, a certificate of the Controller or of the
secretary of the board, showing unpaid taxes against an insurer or
Medi-Cal managed care plan is prima facie evidence of:
(1) The assessment of the taxes.
(2) The delinquency.
(3) The amount of the taxes, interest, and penalties due and
unpaid to the state.
(4) That the insurer or Medi-Cal managed care plan is indebted to
the state in the amount of taxes, interest, and penalties appearing
unpaid.
(5) That there has been compliance with all the requirements of
law in relation to the assessment of the taxes.
(b) This section shall become inoperative on July 1, 2011, and, as
of January 1, 2012, is repealed, unless a later enacted statute,
that becomes operative on or before January 1, 2012, deletes or
extends the dates on which it becomes inoperative and is repealed.

12681. (a) 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:
(1) The assessment of the taxes.
(2) The delinquency.
(3) The amount of the taxes, interest, and penalties due and
unpaid to the state.
(4) That the insurer is indebted to the state in the amount of
taxes, interest, and penalties appearing unpaid.
(5) That there has been compliance with all the requirements of
law in relation to the assessment of the taxes.
(b) This section shall become operative on July 1, 2011.

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