California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 32352

Official textleginfo.legislature.ca.gov

In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax, interest, and penalty set forth therein, and of compliance by the board with all provisions of this part in relation to the computation and levy of the tax. 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 without the showing required by Section 485.010 of the Code of Civil Procedure.

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Nearby sections (25 sections)
  1. 32291
  2. 32301
  3. 32301.5
  4. 32302
  5. 32303
  6. 32304
  7. 32305
  8. 32306
  9. 32311
  10. 32312
  11. 32313
  12. 32351
  13. 32352
  14. 32361
  15. 32362
  16. 32363
  17. 32364
  18. 32365
  19. 32366
  20. 32367
  21. 32371
  22. 32372
  23. 32373
  24. 32374
  25. 32381
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