California Codes > Revenue and Taxation Code > Division 2 > Part 14 > Chapter 7 > Article 1 – Suit for Tax
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| § 32351 | The board may bring such legal actions as are necessary to collect … |
| § 32352 | In any suit brought to enforce the rights of the state with respect … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 14 > Chapter 7 > 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
- 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.
- Person: means any individual, private or public corporation, partnership, limited liability company, cooperative, association, estate, municipality, political or jurisdictional subdivision, or government agency or instrumentality. See California Public Resources Code 3460
- Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004
- Writ: A formal written command, issued from the court, requiring the performance of a specific act.