SECTIONS 13680-13684 - California Statutes

REVENUE AND TAXATION CODE

SECTION 13680-13684

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 delinquency determination is issued
pursuant to the provisions of this part.

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 tax, of the fact that it is due,
and of compliance by the Controller with all the provisions of this
part in relation to the computation and determination of the tax.

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 officer of this state to prevent or
enjoin the collection of any tax imposed by this part.

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 comity to this state may sue for
the collection of similar taxes in the courts of this state. A
certificate by the secretary of state of another state, under the
great seal of that state, that an official thereof has authority to
collect its estate or other transfer taxes is conclusive evidence of
the authority of that official in any suit for the collection of
those taxes in any court of this state.

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 constitutes an election by the
state or any of its officers to pursue any remedy to the exclusion
of any other remedy for which provision is made by this part.