Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61045]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. )PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700 - 16950]
( Part 9.5 added by Stats. 1977, Ch. 1079. )CHAPTER 4. Collection of Tax [16800 - 16830]
( Chapter 4 added by Stats. 1977, Ch. 1079. )
ARTICLE 1. Suit for Tax [16800- 16800.]
( Article 1 added by Stats. 1977, Ch. 1079. )
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. 1977, Ch. 1079.)