SECTIONS 38511-38515 - California Statutes

REVENUE AND TAXATION CODE

SECTION 38511-38515

38511. At any time within three years after any tax or any amount
of tax required to be collected becomes due and payable and at any
time within three years after the delinquency of any tax or any
amount of tax required to be collected, or within the period during
which a lien is in force as the result of the recording of an
abstract under Section 38523 or the recording or filing of a notice
of state tax lien under Section 7171 of the Government Code, the
board may bring an action in the courts of this state, of any other
state, or of the United States in the name of the people of the State
of California to collect the amount delinquent together with
penalties and interest.

38512. The Attorney General shall prosecute the action, and the
provisions of the Code of Civil Procedure relating to service of
summons, pleadings, proofs, trials, and appeals are applicable to the
proceedings.

38513. In the action a writ of attachment may issue, and no bond or
affidavit previous to the issuing of the attachment is required.

38514. 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 tax, of the delinquency of the amounts set
forth, and of the compliance by the board with all the provisions of
this part in relation to the computation and determination of the
amounts.

38515. In any action brought under this part process may be served
according to the Code of Civil Procedure and the Civil Code of this
state or may be served upon any agent or clerk in this state employed
by any timber owner place of business maintained by the timber owner
in this state. In the latter case a copy of the process shall
forthwith be sent by registered mail to the timber owner at his
principal or home office.