§ 13601
45 words·~1 min read·
/ca/revenue-and-taxation-code/13601A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.