{"data":{"id":"us-ca/rtc-16800","jurisdiction":"us-ca","citation":"RTC § 16800","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","CHAPTER 4. Collection of Tax [16800. - 16830.]","ARTICLE 1. Suit for Tax [16800. - 16800.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f817d0b227916fdeaa5b043ad41c8a64fd85c1a144d9907c4864551dd3a774aa","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16761","next":"us-ca/rtc-16810"},"notice":"GroundRules: Original legal text. Not legal advice."}