Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12676 — Suits for Taxes
Cal. Rev. & Tax. Code § 12676
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
At any time within four years after any amount of tax becomes due and payable, and at any time within two years after any deficiency assessment of tax becomes due and payable, the Controller may bring an action in the name of the State in a court of competent jurisdiction in any county or city…
Citator
Cal. Rev. & Tax. Code § 12676 — Suits for Taxes is in force in the current edition of the Code, and nothing recorded condemns it.
At any time within four years after any amount of tax becomes due and payable, and at any time within two years after any deficiency assessment of tax becomes due and payable, the Controller may bring an action in the name of the State in a court of competent jurisdiction in any county or city and county in this State in which the Attorney General has an office to collect the delinquent taxes, together with interest, and penalties.