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DIVISION 2. OTHER TAXES 6001-60709›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 4. Collection of Fee 55121-55211›ARTICLE 1. Suit for Fee 55121-55122

§ 55122

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

In any suit brought to enforce the rights of the state with respect to the fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, the delinquency of the amount of the fee, interest, and penalty set forth therein, and compliance by the board with all provisions of this part in relation to the computation and levy of the fee. 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.

(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

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California Revenue and Taxation Code

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