California Codes > Revenue and Taxation Code > Division 2 > Part 8 > Chapter 7 > Article 1 – Suit for Tax
Current as of: 2024 | Check for updates
|
Other versions
| § 13601 | The state may enforce its claim for any tax imposed by this part and … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 8 > Chapter 7 > Article 1 - Suit for Tax
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19