{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7861","citation":"Rev. & Tax. Code, § 7861","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 6. Collection of Tax [7851. - 7983.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-6"},{"name":"ARTICLE 1.5. Suit for Tax [7861. - 7865.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-6/article-1.5"}],"history":"Amended by Stats. 2000, Ch. 1053, Sec. 15.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>The Controller may request the Attorney General to bring suit for the recovery of any unpaid tax, interest, penalties, and costs.</p>","text":"The Controller may request the Attorney General to bring suit for the recovery of any unpaid tax, interest, penalties, and costs.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-tax-7861","source":"California Legislative Information bulk export (pubinfo)"}