Section 13684 Of Article 5. Miscellaneous From California Revenue And Taxation Code >> Division 2. >> Part 8. >> Chapter 7. >> Article 5.

. 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 any other state official constitutes an election by the state or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made by this part.