ARTICLE 5. Miscellaneous

Article 5 added by Stats. 1982, Ch. 1535, Sec. 15.

§§ 13680–13684 · 5 sections

• § 13680 Proceedings for the collection of any tax imposed by this part may be commenced at any time after the tax is due and within 10 years from and after the time a…
• § 13681 In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the amount due is prima facie evidence of the imposition of the…
• § 13682 No injunction, writ of mandate, or other legal or equitable process shall ever issue in any suit, action, or proceeding in any court against this state or any…
• § 13683 The Controller may bring suits in the courts of other states to collect estate taxes payable under this part. An official of another state which extends a like…
• § 13684 The remedies of the state for the enforcement of the tax imposed by this part are cumulative, and no action taken by the Controller or any other state official…