CHAPTER 4. Collection of Tax [16800. - 16830.]

Chapter 4 added by Stats. 1977, Ch. 1079.

§§ 16800–16830 · 5 sections

1. ARTICLE 1. Suit for Tax § 16800 · 1 section

   • § 16800 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…
2. ARTICLE 2. Lien of Tax § 16810 · 1 section

   • § 16810 The tax imposed by this part is a lien in the manner prescribed in Section 13610 upon the property transferred from the time the generation skipping transfer…
3. ARTICLE 3. Writ of Execution §§ 16820–16821 · 2 sections

   • § 16820 At any time after a tax imposed by this part is delinquent, the Controller may have a writ of execution issued for the enforcement of any judgment rendered…
   • § 16821 The writ shall be executed against any property of any person liable for the tax, or against any property subject to the lien of the tax.
4. ARTICLE 4. Miscellaneous § 16830 · 1 section

   • § 16830 Proceedings for the collection of any tax imposed by this part may be commmenced at any time after the tax is due and within 10 years from and after the time a…