SECTIONS 30301-30303 - California Statutes

REVENUE AND TAXATION CODE

SECTION 30301-30303

30301. At any time within three years after any amount of tax
becomes due and payable, and at any time within 10 years after the
last recording or filing of a notice of state tax lien under Section
7171 of the Government Code, the board may transmit notice of the
delinquency to the Attorney General, who shall at once proceed by
appropriate legal action to collect all sums due the state.

30302. 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 without the
showing required by Section 485.010 of the Code of Civil Procedure.

30303. In the action a certificate by the board showing the
delinquency shall be prima facie evidence of the determination of the
tax or the amount of the tax, of the delinquency of the amount of
tax, interest, and penalty set forth, and of compliance by the board
with all provisions of this part in relation to the computation and
determination of the tax.