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Business Taxes Law Guide—Revision 2024

Tax on Insurers Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 7. Insurance Taxation

Chapter 5. Payment and Collection

Article 3. Suits for Taxes

Section 12680


12680. Writ of attachment. 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.

History—Stats. 1961, p. 1989, operative January 1, 1962, repealed former Section 12680, which provided for trial of the action in the County of Sacramento, and renumbered former Section 12681 as Section 12680. Stats. 1974, Ch. 1516, effective January 1, 1975, deleted the statement that no bond or affidavit was required previous to the issuing of the attachment, and added the proviso that the writ of attachment may be issued in the described manner.