§ 14012
46 words·~1 min read·
/ca/revenue-and-taxation-code/14012A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The provisions of the Code of Civil Procedure relative to the time of commencing civil actions do not apply to any action or proceeding under this part to levy, appraise, assess, determine, or enforce the collection of any tax, interest, or penalty imposed by this part.