SECTIONS 8971-8973 - California Statutes

REVENUE AND TAXATION CODE

SECTION 8971-8973

8971. 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 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 state to collect the amount
delinquent together with penalties and interest.

8972. 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.

8973. In the action a certificate by the board showing the
delinquency shall be prima facie evidence of the levy 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 levy of the tax.