§ 12676
78 words·~1 min read·
/ca/revenue-and-taxation-code/12676A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.