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DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 6. Collection of Tax 41115-41127.9›ARTICLE 1. Suit for Tax 41115-41119

§ 41115

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

At any time within 10 years after any surcharge or any amount of surcharge required to be collected becomes due and payable, and at any time after any amount determined under Article 3 (commencing with Section 41070), Article 4 (commencing with Section 41080) or Article 5 (commencing with Section 41085) of Chapter 4 of this part becomes due and payable, the department may bring an action in the courts of this state, of any other state, or of the United States in the name of the people of California to collect the amount delinquent together with penalties.

(Amended by Stats. 2021, Ch. 432, Sec. 113. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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