California § 12676. 12676. (Amended by Stats. 1961, Ch. 740.)

California Statutes

§ 12676. — 12676. (Amended by Stats. 1961, Ch. 740.)

California § 12676.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 12676. (12676. (Amended by Stats. 1961, Ch. 740.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 12676. (2026).

Text

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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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.

Legislative History

Amended by Stats. 1961, Ch. 740.

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California § 12676., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12676..