Revenue and Taxation Code § 12677
ARTICLE 3. Suits for Taxes
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.
ARTICLE 3. Suits for Taxes
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.