DIVISION 2. OTHER TAXES 6001-61050›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 4. Collection of Fee 50121-50138.8›ARTICLE 1. Suit for Fee 50121-50122
§ 50122
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
In any action brought to enforce the rights of the state with respect to any fee, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the fee, of the delinquency of the amount of fee and penalty set forth in the certificate, and of compliance by the board with this part in relation to the computation and levy of the fee. In that 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
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