GroundRules
RTC § 13601
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]
- CHAPTER 7. Collection of Tax [13601. - 13830.13.]
- ARTICLE 1. Suit for Tax [13601. - 13601.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON