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.
Cal. Rev. & Tax. Code § 13601
Suit for Tax
Applied in 1 court decision — leading case 568 F. Supp. 2d 1152 - Milton H. Greene Archives, Inc. v. CMG Worldwide, Inc. (2008)
Most recently applied in 568 F. Supp. 2d 1152 - Milton H. Greene Archives, Inc. v. CMG Worldwide, Inc. (July 2008)
Added by Stats. 1982, Ch. 1535, Sec. 15.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.