§ 13680
43 words·~1 min read·
/ca/revenue-and-taxation-code/13680A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Proceedings for the collection of any tax imposed by this part may be commenced at any time after the tax is due and within 10 years from and after the time a delinquency determination is issued pursuant to the provisions of this part.