Statutes > California Statutes > Revenue and Taxation Code > 50121-50122

50121-50122

REVENUE AND TAXATION CODE
SECTION 50121-50122 




50121.  The board may bring any legal action necessary to collect
any deficiency in the fee required to be paid, and, upon the board's
request, the Attorney General shall bring the action.



50122.  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.