ARTICLE 3. Suits for Taxes [12676. - 12682.]
Heading of Article 3 renumbered from Article 2 by Stats. 1961, Ch. 740.
§§ 12676–12682 · 7 sections
- § 12676 At any time within four years after any amount of tax becomes due and payable, and at any time within two years after any deficiency assessment of tax becomes…
- § 12677 The provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to an action brought…
- § 12678 The Attorney General shall prosecute the action.
- § 12679 (a) If an insurer’s right to do business has been forfeited or its corporate powers suspended, service of summons may be made upon the persons designated by…
- § 12680 A writ of attachment may be issued in the action in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of…
- § 12681 (a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer is prima facie evidence of: (1)…
- § 12682 Payment of the amount of the judgment recovered in the action shall be made to the Controller.