Revenue and Taxation Code section 2861

The district attorney shall bring suit against the tax collector and his sureties for this amount. The controller or the board of supervisors may require the district attorney to bring this suit if he neglects his duty. After the suit is commenced, no credit shall be made to the tax collector for taxes outstanding.

Source: Section 2861, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=2861.­ (updated Jan. 1, 1949; accessed Aug. 11, 2025).

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Verified:
Aug. 11, 2025

§ 2861's source at ca​.gov