The tax described in this part may be imposed at any time within five years after the tax would have otherwise become due and the penalties shall date from the time described in Section 5763.
Cal. Rev. & Tax. Code § 5766
Collection
Amended by Stats. 1972, Ch. 665.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.