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CALIFORNIA STATUTES AND CODES
SECTIONS 13601
REVENUE AND TAXATION CODE
SECTION 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.
SECTION 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.
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