Proceedings for the collection of any tax imposed by this part may be commenced at any time after the tax is due and within 10 years from and after the time a delinquency determination is issued pursuant to the provisions of this part.
Cal. Rev. & Tax. Code § 13680
Miscellaneous
Applied in 2 court decisions — leading case Franceschi v. Yee (2018)
Most recently applied in Ernest Franceschi, Jr. v. John Chiang (April 2018)
Added by Stats. 1982, Ch. 1535, Sec. 15.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.