{"code":"BPC","codeName":"Business and Professions Code","section":"16221","citation":"Bus. & Prof. Code, § 16221","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 7. GENERAL BUSINESS REGULATIONS [16000. - 18107.]","url":"https://blackletter.si/business-and-professions-code/division-7"},{"name":"PART 1. LICENSING FOR REVENUE AND REGULATION [16000. - 16550.2.]","url":"https://blackletter.si/business-and-professions-code/division-7/part-1"},{"name":"CHAPTER 3. State Licensing [16200. - 16240.]","url":"https://blackletter.si/business-and-professions-code/division-7/part-1/chapter-3"},{"name":"ARTICLE 2. Actions [16220. - 16224.]","url":"https://blackletter.si/business-and-professions-code/division-7/part-1/chapter-3/article-2"}],"history":"Added by Stats. 1941, Ch. 61.","effective":null,"html":"<p>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.</p><p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/business-and-professions-code/actions-16221","source":"California Legislative Information bulk export (pubinfo)"}