BlackletterCalifornia law

Revenue and Taxation Code § 13601

ARTICLE 1. Suit for Tax

Current as of September 28, 2026Rev. & Tax. Code, § 13601Official source ↗Ask about this

Added by Stats. 1982, Ch. 1535, Sec. 15.

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.