Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302]

  ( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. )

CHAPTER 7. Collection of Tax [13601 - 13830.13]

  ( Chapter 7 added by Stats. 1982, Ch. 1535, Sec. 15. )

ARTICLE 1. Suit for Tax [13601- 13601.]
  ( Article 1 added by Stats. 1982, Ch. 1535, Sec. 15. )

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.)

RTCRevenue and Taxation Code - RTC1