{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40145","citation":"Rev. & Tax. Code, § 40145","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 6. Collection of Surcharge [40141. - 40169.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-6"},{"name":"ARTICLE 1. Suit for Surcharge [40141. - 40145.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-6/article-1"}],"history":"Added by Stats. 1974, Ch. 991.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-surcharge-40145","source":"California Legislative Information bulk export (pubinfo)"}