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2024 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 7 - Collection of Tax
ARTICLE 1 - Suit for Tax
Section 13601.
Universal Citation:
CA Rev & Tax Code § 13601 (2024)
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13601. 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.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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