Section 19375 Of Article 2. Suit For Tax From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 6. >> Article 2.

. The Franchise Tax Board may bring an appropriate action, whether in the form of a common law action of debt or indebitatus assumpsit or a code or other action, in any court of competent jurisdiction in the United States or in a foreign country, in the name of the people of the State of California, to recover the amount of any tax, penalties, and interest due. The Attorney General or the counsel for the Franchise Tax Board shall prosecute the action.