Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 8.: PART 8. PROHIBITION OF GIFT AND DEATH TAXES/Ch. 7.: CHAPTER 7. Collection of Tax/Art. 5.: ARTICLE 5. Miscellaneous/§ 13680.
California Statutes

§ 13680. — 13680. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

California § 13680.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 8.PART 8. PROHIBITION OF GIFT AND DEATH TAXES
Ch. 7.CHAPTER 7. Collection of Tax
Art. 5.ARTICLE 5. Miscellaneous

This text of California § 13680. (13680. (Added by Stats. 1982, Ch. 1535, Sec. 15.)) 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 § 13680. (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Ernest Franceschi, Jr. v. John Chiang
887 F.3d 927 (Ninth Circuit, 2018)
49 case citations

Legislative History

Added by Stats. 1982, Ch. 1535, Sec. 15.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 13680., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13680..