California Statutes
§ 12676. — 12676. (Amended by Stats. 1961, Ch. 740.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 7. PART 7. INSURANCE TAXATION·Ch. 5. CHAPTER 5. Payment and Collection·Art. 3. ARTICLE 3. Suits for Taxes
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.
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California § 12676. (12676. (Amended by Stats. 1961, Ch. 740.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1961, Ch. 740.