BlackletterCalifornia law

Revenue and Taxation Code § 7861

ARTICLE 1.5. Suit for Tax

Current as of September 28, 2026Rev. & Tax. Code, § 7861Official source ↗

Amended by Stats. 2000, Ch. 1053, Sec. 15. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

The Controller may request the Attorney General to bring suit for the recovery of any unpaid tax, interest, penalties, and costs.