SECTIONS 41115-41119 - California Statutes

REVENUE AND TAXATION CODE

SECTION 41115-41119

41115. At any time within 10 years after any tax or any amount of
tax required to be collected becomes due and payable, and at any time
after any amount determined under Article 3 (commencing with Section
41070), Article 4 (commencing with Section 41080) or Article 5
(commencing with Section 41085) of Chapter 4 of this part becomes due
and payable, 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 California to collect the amount delinquent together with
penalties.

41116. The Attorney General shall prosecute the action, and the
provisions of the Code of Civil Procedure relating to service of
summons, pleadings, proof, trials, and appeals are applicable to the
proceedings.

41117. In the action a writ of attachment may issue, and no
affidavit previous to the issuing of the attachment is required.

41118. In the action a certificate by the board showing the
delinquency shall be prima facie evidence of the determination of the
surcharge or the amount of surcharge, 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.

41119. 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 a service supplier in a place of business maintained by the
service supplier in this state. In the latter case a copy of the
process shall forthwith be sent by registered mail to the service
supplier at its principal or home office.