ARTICLE 1. Suit for Surcharge [40141. - 40145.]

Cal. Revenue and Taxation Code - RTC 1.

in effect

Cal. Revenue and Taxation Code - RTC § 40141. Section 40141.

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 Articles 3 (commencing with Section 40071), 4 (commencing with Section 40081), and 5 (commencing with Section 40091) of Chapter 4 of this part becomes due and payable, the board 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 § 40142. Section 40142.

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 § 40143. Section 40143.

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

Cal. Revenue and Taxation Code - RTC § 40144. Section 40144.

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

Cal. Revenue and Taxation Code - RTC § 40145. Section 40145.

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.

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