6711-6715

REVENUE AND TAXATION CODE
SECTION 6711-6715




6711.  At any time within three years after any tax or any amount of
tax required to be collected becomes due and payable and at any time
within three years after the delinquency of any tax or any amount of
tax required to be collected, or within the period during which a
lien is in force as the result of the recording of an abstract under
Section 6738 or the recording or filing of a notice of state tax lien
under Section 7171 of the Government Code, 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 the State of California to
collect the amount delinquent together with penalties and interest.



6712.  The Attorney General shall prosecute the action, and the
provisions of the Code of Civil Procedure relating to service of
summons, pleadings, proofs, trials, and appeals are applicable to the
proceedings.


6713.  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.




6714.  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 tax, 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.



6715.  In any action relating to the use tax 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 any retailer in a place of business
maintained by the retailer in this State. In the latter case a copy
of the process shall forthwith be sent by registered mail to the
retailer at his principal or home office.