California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 9.5. GENERATION SKIPPING TRANSFER TAX |
Chapter 4. Collection of Tax |
ARTICLE 1. Suit for Tax |
Section 16800.
Latest version.
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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.)