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Earlier editions: 2020-112018-11

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

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1977, Ch. 1079.)

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California Revenue and Taxation Code

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