California Revenue and Taxation Code 7284.15 – (a) A civil action with respect to the application of this …
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(a) A civil action with respect to the application of this chapter to a tax, fee, or other assessment shall be given preference over all other civil actions before the court in the matter of setting the same for hearing or trial, and in hearing the same, to the end that the action shall be speedily heard and determined.
(b) Venue for a civil action given preference in subdivision (a) shall be exclusively in Sacramento County.
Terms Used In California Revenue and Taxation Code 7284.15
- County: includes city and county. See California Revenue and Taxation Code 15
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
(Added by Stats. 2018, Ch. 61, Sec. 1. (AB 1838) Effective June 28, 2018. Repealed as of January 1, 2031, pursuant to Section 7284.16.)
