ARTICLE 1. Suit for Tax [41115. - 41119.]

Cal. Revenue and Taxation Code - RTC 1.

in effect

Cal. Revenue and Taxation Code - RTC § 41115. Section 41115.

At any time within 10 years after any surcharge or any amount of surcharge required to be collected becomes due and payable, and at any time after any amount determined under Article 3 (commencing with Section 41070), Article 4 (commencing with Section 41080) or Article 5 (commencing with Section 41085) of Chapter 4 of this part becomes due and payable, the department may bring an action in the courts of this state, of any other state, or of the United States in the name of the people of California to collect the amount delinquent together with penalties.

Cal. Revenue and Taxation Code - RTC § 41116. Section 41116.

The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials, and appeals are applicable to the proceedings.

Cal. Revenue and Taxation Code - RTC § 41117. Section 41117.

In the action a writ of attachment may issue, and no affidavit previous to the issuing of the attachment is required.

Cal. Revenue and Taxation Code - RTC § 41118. Section 41118.

In the action, a certificate by the department showing the delinquency shall be prima facie evidence of the determination of the surcharges or the amount of surcharges, of the delinquency of the amounts set forth, and of the compliance by the department with all the provisions of this part in relation to the computation and determination of the amounts.

Cal. Revenue and Taxation Code - RTC § 41119. Section 41119.

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.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026