DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 6. Collection of Surcharge 40141-40168›ARTICLE 1. Suit for Surcharge 40141-40145
§ 40142
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals are applicable to the proceedings.
(Added by Stats. 1974, Ch. 991.)
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