§ 32352. — 32352. (Amended by Stats. 1974, Ch. 1516.)

California § 32352.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 14.: PART 14. ALCOHOLIC BEVERAGE TAX
• Ch. 7.: CHAPTER 7. Collection of Tax
• Art. 1.: ARTICLE 1. Suit for Tax

Text

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.

Legislative History

Amended by Stats. 1974, Ch. 1516.