California Codes, Business and Professions Code - BPC, Division 7 — General Business Regulations, Part 1 — Licensing for Revenue and Regulation, Chapter 3 — State Licensing, Article 2 — Actions, Section 16221
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.
Notes
Allows any officer who collects a state-imposed fee, tax, or charge to sue in the name of the people of California a taxpayer who fails, neglects, or refuses to pay amounts due and unpaid. The provision does not itself authorize a suit to recover judgment for a real-estate tax that is a lien on the property.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 16221 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-7/part-1/chapter-3/article-2/section-16221