ARTICLE 1.5. Suit for Tax

Article 1.5 added by Stats. 1959, Ch. 508.

§§ 7861–7865 · 5 sections

• § 7861 The Controller may request the Attorney General to bring suit for the recovery of any unpaid tax, interest, penalties, and costs.
• § 7862 The Attorney General shall bring suit for any amount due and costs on the written request of the Controller and in the name of the people of the State of…
• § 7863 Payment of an amount to the board for and on account of the tax and the acceptance thereof does not bar an action by the state to recover any additional amount…
• § 7864 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…
• § 7865 In the action a certificate issued by the board showing unpaid taxes determined against any supplier shall be prima facie evidence of all of the following: (a)…