ARTICLE 1. Suit for Tax
(Article 1 added by Stats. 1959, Ch. 1040.)
30301. At any time within three years after any amount of tax becomes due and
payable, and at any time within 10 years after the last recording or filing
of a notice of state tax lien under Section 7171 of the Government Code,
the board may transmit notice of the delinquency to the Attorney General,
who shall at once proceed by appropriate legal action to collect all sums
due the state.
History.—Stats. 1971, p. 3529, operative on and after January 1, 1972, applicable only with respect to certificates of lien or abstracts of judgment filed on or after that date. Substitutes "10 years" for "3 years". Stats. 1977, Ch. 481, operative July 1, 1978, deleted "of a certificate" and substituted "or filing of a notice of state tax lien" following "last recording". Stats. 1980, Ch. 600, operative January 1, 1981, substituted "Section 7171 of the Government Code" for "Section 30322"
30302. 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.
History.—Stats. 1974, Ch. 1516, effective January 1, 1975, deleted the statement that no bond or affidavit was required previous to the issuing of the attachment, and added the proviso that the writ of attachment may be issued in the described manner
30303. In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of the tax, of the delinquency of the amount of tax, interest, and penalty set forth, and of compliance by the board with all provisions of this part in relation to the computation and determination of the tax.