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Section 45402 Of Article 1. Suit For Fee From California Revenue And Taxation Code >> Division 2. >> Part 23. >> Chapter 4. >> Article 1.
45402
. In any action brought to enforce the rights of the state
with respect to any fee, a certificate by the board showing the
delinquency shall be prima facie evidence of the levy of the fee, of
the delinquency of the amount of fee, interest, and penalty set forth
therein, and of compliance by the board with this part in relation
to the computation and levy of the fee. In that 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.
