§ 38511 At any time within three years after any tax or any amount of tax …
§ 38512 The Attorney General shall prosecute the action, and the provisions …
§ 38513 In the action a writ of attachment may issue, and no bond or …
§ 38514 In the action a certificate by the board showing the delinquency …
§ 38515 In any action brought under this part process may be served according …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 6 > Article 2 - Suit for Tax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • County: includes "city and county. See California Public Resources Code 14
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.