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. 8.: CHAPTER 8. Court Jurisdiction and Procedure Generally/Art. 2.: ARTICLE 2. Court Procedure Generally/§ 14012.
California Statutes

§ 14012. — 14012. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

California § 14012.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 8.PART 8. PROHIBITION OF GIFT AND DEATH TAXES
Ch. 8.CHAPTER 8. Court Jurisdiction and Procedure Generally
Art. 2.ARTICLE 2. Court Procedure Generally

This text of California § 14012. (14012. (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.

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Cal. Revenue and Taxation Code - RTC Code § 14012. (2026).

Text

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.

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Legislative History

Added by Stats. 1982, Ch. 1535, Sec. 15.
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California § 14012., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/14012..