DIVISION 2. OTHER TAXES 6001-61050›PART 1.7. ADDITIONAL LOCAL TAXES 7280-7299›CHAPTER 1. Occupancy Taxes 7280-7283.51

§ 7283.51

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 2004, Ch. 936, Sec. 3. Effective January 1, 2005.)

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California Revenue and Taxation Code

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