Cal. RTC § 13601
This is the official text of Cal. RTC § 13601, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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