Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 7283.51 — Occupancy Taxes

Cal. Rev. & Tax. Code § 7283.51

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2005-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

Notwithstanding any other provision of law, except in the case of fraud or the failure of a property owner to file a transient occupancy tax return, a city, county, or city and county may institute an action to collect unpaid transient occupancy taxes within four years of the date on which the…

Citator

Cal. Rev. & Tax. Code § 7283.51 — Occupancy Taxes is in force in the current edition of the Code, and nothing recorded condemns it.

Notwithstanding any other provision of law, except in the case of fraud or the failure of a property owner to file a transient occupancy tax return, a city, county, or city and county may institute an action to collect unpaid transient occupancy taxes within four years of the date on which the transient occupancy taxes were required to be paid.