Cal. Revenue and Taxation Code § 45402
Cal. Revenue and Taxation Code § 45402
California · California Revenue and Taxation Code · Status: effective · Effective 1987-09-28
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- Citation
- Cal. Revenue and Taxation Code § 45402, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923769
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Full text
In any action brought to enforce the rights of the state with respect to any fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, of the delinquency of the amount of fee, interest, and penalty set forth therein, and of compliance by the board with this part in relation to the computation and levy of the fee. In that 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.