ARTICLE 2. Suit for Tax

Article 2 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 19371–19377.5 · 8 sections

• § 19371 (a) At any time within 10 years after the determination of liability for any tax, penalties, and interest, or within the period during which a lien is in force…
• § 19372 The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action. The action shall be tried in the County of Sacramento unless the…
• § 19373 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…
• § 19374 In the action a certificate by the Franchise Tax Board showing the delinquency shall be prima facie evidence of the levy of the tax, penalties and interest of…
• § 19375 The Franchise Tax Board may bring an appropriate action, whether in the form of a common law action of debt or indebitatus assumpsit or a code or other action,…
• § 19376 (a) For the purpose of collecting taxes, interest, additions to tax, and penalties, the Franchise Tax Board may enter into agreement with one or more private…
• § 19377 (a) The Franchise Tax Board may enter into agreement with one or more persons for the purpose of collecting delinquent accounts with respect to amounts…
• § 19377.5 (a) The Franchise Tax Board may enter into an agreement with the Internal Revenue Service or any other state imposing an income tax or tax measured by income…