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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

§ 41119

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

In any action brought under this part, process may be served according to the Code of Civil Procedure and the Civil Code of this state or may be served upon any agent or clerk in this state employed by a service supplier or seller in a place of business maintained by the service supplier or seller in this state. In the latter case a copy of the process shall forthwith be sent by registered mail to the service supplier or seller at its principal or home office.

(Amended by Stats. 2021, Ch. 432, Sec. 115. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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