California Revenue and Taxation Code 43402 – In any suit brought to enforce the rights of the state with respect …
Current as of: 2024 | Check for updates
|
Other versions
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.
(Amended by Stats. 1982, Ch. 496, Sec. 35. Effective July 12, 1982.)
Terms Used In California Revenue and Taxation Code 43402
- 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
- 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.
- Writ: A formal written command, issued from the court, requiring the performance of a specific act.