California Revenue And Taxation Code — Other Taxes — Collection Of Tax — Suit For Tax — Enforcement by civil action

  • Date:

Current through the 2016 Legislative Session

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.

Ca. Rev. and Tax. Code § 13601
SECTIONS