{"data":{"id":"us-ca/rtc-12677","jurisdiction":"us-ca","citation":"RTC § 12677","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 7. INSURANCE TAXATION [12001. - 13170.]","CHAPTER 5. Payment and Collection [12601. - 12691.]","ARTICLE 3. Suits for Taxes [12676. - 12682.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"99aaea046943bd4189199353506f61a98c61ee2a31ca8cd466126254bd84297b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12676","next":"us-ca/rtc-12678"},"notice":"GroundRules: Original legal text. Not legal advice."}