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DIVISION 2. OTHER TAXES 6001-60709›PART 7. INSURANCE TAXATION 12001-13170›CHAPTER 5. Payment and Collection 12601-12691›ARTICLE 3. Suits for Taxes 12676-12682

§ 12676

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Amended by Stats. 1961, Ch. 740.)

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California Revenue and Taxation Code

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