California Revenue and Taxation Code

§ 13601

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 13601Div. 2 · Part 8 · Ch. 7 · Art. 1

Statute text

View on leginfo.ca.gov

The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or against any property subject to the lien.

Legislative history

Added by Stats. 1982, Ch. 1535, Sec. 15.