Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 13680 — Miscellaneous

Cal. Rev. & Tax. Code § 13680

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 13680 — Miscellaneous is in force in the current edition of the Code, and nothing recorded condemns it.

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.