Statute · California Business and Professions Code

Cal. Bus. & Prof. Code § 16221 — Actions

Cal. Bus. & Prof. Code § 16221

Type
Statute
Source
California Business and Professions Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

Every officer by or for whom any fee, tax or charge imposed by the statutes of this State is collected may bring a suit in the name of the people of this State against any taxpayer who fails, neglects or refuses to pay any sums due, owing and unpaid by the taxpayer upon the fee, tax or charge.

Citator

Cal. Bus. & Prof. Code § 16221 — Actions is in force in the current edition of the Code, and nothing recorded condemns it.

Every officer by or for whom any fee, tax or charge imposed by the statutes of this State is collected may bring a suit in the name of the people of this State against any taxpayer who fails, neglects or refuses to pay any sums due, owing and unpaid by the taxpayer upon the fee, tax or charge.

This section does not of itself authorize a suit for recovery of a judgment for a tax on real estate which is a lien thereon.