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DIVISION 2. OTHER TAXES 6001-61050›PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950›CHAPTER 4. Collection of Tax 16800-16830›ARTICLE 4. Miscellaneous 16830

§ 16830

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Proceedings for the collection of any tax imposed by this part may be commmenced at any time after the tax is due and within 10 years from and after the time a deficiency determination is issued pursuant to the provisions of this part.

(Added by Stats. 1977, Ch. 1079.)

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California Revenue and Taxation Code

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