§ 30301 At any time within three years after any amount of tax becomes due …
§ 30302 In the action a writ of attachment may be issued in the manner …
§ 30303 In the action a certificate by the board showing the delinquency …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 5 > Article 1 - Suit for Tax

  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.