Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13601 — Suit for Tax
Cal. Rev. & Tax. Code § 13601
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 13601 — Suit for Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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.