California Statutes
§ 13601. — 13601. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 8. PART 8. PROHIBITION OF GIFT AND DEATH TAXES·Ch. 7. CHAPTER 7. Collection of Tax·Art. 1. ARTICLE 1. Suit for Tax
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.
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California § 13601. (13601. (Added by Stats. 1982, Ch. 1535, Sec. 15.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Legislative History
Added by Stats. 1982, Ch. 1535, Sec. 15.