California Revenue and Taxation Code ARTICLE 5 - Miscellaneous

• Section 13680.
  Proceedings for the collection of any tax imposed by this part may be commenced at any time after the tax is due and within 10...
• Section 13681.
  In any proceeding for the enforcement of the estate tax a certificate by the Controller showing the amount due is prima facie evidence of the...
• Section 13682.
  No injunction, writ of mandate, or other legal or equitable process shall ever issue in any suit, action, or proceeding in any court against this...
• Section 13683.
  The Controller may bring suits in the courts of other states to collect estate taxes payable under this part. An official of another state which...
• Section 13684.
  The remedies of the state for the enforcement of the tax imposed by this part are cumulative, and no action taken by the Controller or...

Last modified: October 22, 2018