Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 14012 — Court Procedure Generally
Cal. Rev. & Tax. Code § 14012
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 14012 — Court Procedure Generally is in force in the current edition of the Code, and nothing recorded condemns it.
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.