{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13601","citation":"Rev. & Tax. Code, § 13601","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 7. Collection of Tax [13601. - 13830.13.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-7"},{"name":"ARTICLE 1. Suit for Tax [13601. - 13601.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-7/article-1"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-tax-13601","source":"California Legislative Information bulk export (pubinfo)"}