{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16800","citation":"Rev. & Tax. Code, § 16800","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 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5"},{"name":"CHAPTER 4. Collection of Tax [16800. - 16830.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-4"},{"name":"ARTICLE 1. Suit for Tax [16800. - 16800.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-4/article-1"}],"history":"Added by Stats. 1977, Ch. 1079.","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-16800","source":"California Legislative Information bulk export (pubinfo)"}