Article 3. Suits For Taxes of California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 5. >> Article 3.

At any time within four years after any amount of tax becomes due and payable, and at any time within two years after any deficiency assessment of tax becomes due and payable, the Controller may bring an action in the name of the State in a court of competent jurisdiction in any county or city and county in this State in which the Attorney General has an office to collect the delinquent taxes, together with interest, and penalties.

The provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to an action brought pursuant to this article.

The Attorney General shall prosecute the action.

(a) If an insurer's right to do business has been forfeited or its corporate powers suspended, service of summons may be made upon the persons designated by law to be served as agents or officers of the insurer, and these persons are the agents of the insurer for all purposes necessary in order to prosecute the action. In the case of corporations whose powers have been suspended, the persons constituting the board of directors may defend the action.
  (b) This section shall become operative on July 1, 2013.

A writ of attachment may be issued in the action 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.

(a) In the action, a certificate of the Controller or of the secretary of the board, showing unpaid taxes against an insurer is prima facie evidence of:
  (1) The assessment of the taxes.
  (2) The delinquency.
  (3) The amount of the taxes, interest, and penalties due and unpaid to the state.
  (4) That the insurer is indebted to the state in the amount of taxes, interest, and penalties appearing unpaid.
  (5) That there has been compliance with all the requirements of law in relation to the assessment of the taxes.
  (b) This section shall become operative on July 1, 2013.

Payment of the amount of the judgment recovered in the action shall be made to the Controller.