§ 45401 The board may bring any legal action necessary to collect any …
§ 45402 In any action brought to enforce the rights of the state with respect …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 23 > Chapter 4 > Article 1 - Suit for Fee

  • 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.
  • 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
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.