DIVISION 2. OTHER TAXES 6001-60709›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 5. Collection of Tax 30301-30358›ARTICLE 1. Suit for Tax 30301-30303

§ 30301

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

At any time within three years after any amount of tax becomes due and payable, and at any time within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board may transmit notice of the delinquency to the Attorney General, who shall at once proceed by appropriate legal action to collect all sums due the state.

(Amended by Stats. 1980, Ch. 600, Sec. 51.)

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California Revenue and Taxation Code

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