§ 7493 - Tax a debt to the state
§ 7493. Tax a debt to the state
Any tax liability imposed by this chapter becomes, from the time the tax liability is due and payable, a debt of the taxpayer to the state, to be recovered in an action on this title. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title.)