California Revenue and Taxation Code

§ 13680

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 13680Div. 2 · Part 8 · Ch. 7 · Art. 5

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1982, Ch. 1535, Sec. 15.