DIVISION 2. OTHER TAXES 6001-61050›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 4. Collection of Tax 43401-43449›ARTICLE 1. Suit for Tax 43401-43402
§ 43401
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
The board may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the board’s request, the Attorney General shall bring the actions.
(Added by Stats. 1981, Ch. 756, Sec. 3. Effective September 25, 1981.)
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