yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 13601

Cal. Revenue and Taxation Code § 13601

California · California Revenue and Taxation Code · Status: effective

Courts & Civil Procedure
Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 13601, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920254
Permanent ID
ys:prov:920254@1
SHA-256
f817d0b227916fdeaa5b043ad41c8a64fd85c1a144d9907c4864551dd3a774aa

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full 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.