Cal. Revenue and Taxation Code § 55122
Cal. Revenue and Taxation Code § 55122
California · California Revenue and Taxation Code · Status: effective · Effective 1993-01-01
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- Citation
- Cal. Revenue and Taxation Code § 55122, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/924271
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Full text
In any suit brought to enforce the rights of the state with respect to the fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, the delinquency of the amount of the fee, interest, and penalty set forth therein, and compliance by the board with all provisions of this part in relation to the computation and levy of the fee. 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.