California Business and Professions Code 16221 – Every officer by or for whom any fee, tax or charge imposed by the …
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Every officer by or for whom any fee, tax or charge imposed by the statutes of this State is collected may bring a suit in the name of the people of this State against any taxpayer who fails, neglects or refuses to pay any sums due, owing and unpaid by the taxpayer upon the fee, tax or charge.
This section does not of itself authorize a suit for recovery of a judgment for a tax on real estate which is a lien thereon.
Terms Used In California Business and Professions Code 16221
- Lien: A claim against real or personal property in satisfaction of a debt.
- State: means the State of California, unless applied to the different parts of the United States. See California Business and Professions Code 21
(Added by Stats. 1941, Ch. 61.)