BlackletterCalifornia law

Revenue and Taxation Code § 43402

ARTICLE 1. Suit for Tax

Current as of September 28, 2026Rev. & Tax. Code, § 43402Official source ↗

Amended by Stats. 1982, Ch. 496, Sec. 35. Effective July 12, 1982.

In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax, interest, and penalty set forth therein, and of compliance by the board with all provisions of this part in relation to the computation and levy of the tax. 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 Civil Procedure.