{"code":"RTC","codeName":"Revenue and Taxation Code","section":"12677","citation":"Rev. & Tax. Code, § 12677","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 7. INSURANCE TAXATION [12001. - 13170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7"},{"name":"CHAPTER 5. Payment and Collection [12601. - 12691.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-5"},{"name":"ARTICLE 3. Suits for Taxes [12676. - 12682.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-7/chapter-5/article-3"}],"history":"Added by Stats. 1941, Ch. 113.","effective":null,"html":"<p>The provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to an action brought pursuant to this article.</p>","text":"The provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to an action brought pursuant to this article.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suits-for-taxes-12677","source":"California Legislative Information bulk export (pubinfo)"}