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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 6. Collection of Tax 41115-41127.9›ARTICLE 1. Suit for Tax 41115-41119

§ 41116

California Revenue and Taxation Code · 2026-10 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. 1976, Ch. 443.)

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California Revenue and Taxation Code

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