California Revenue and Taxation Code

§ 2963

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

RTC § 2963Div. 1 · Part 5 · Ch. 4 · Art. 2

Statute text

View on leginfo.ca.gov

Property shall not be seized and sold for taxes on the unsecured roll after three years from the date taxes due become delinquent. The limitation period shall be tolled for any period during which collection actions are prohibited by bankruptcy laws or rules, or by court order.

Legislative history

Amended by Stats. 1991, Ch. 532, Sec. 24.