California Revenue and Taxation Code

§ 14012

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

RTC § 14012Div. 2 · Part 8 · Ch. 8 · Art. 2

Statute text

View on leginfo.ca.gov

The provisions of the Code of Civil Procedure relative to the time of commencing civil actions do not apply to any action or proceeding under this part to levy, appraise, assess, determine, or enforce the collection of any tax, interest, or penalty imposed by this part.

Legislative history

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