California Statutes
§ 30301. — 30301. (Amended by Stats. 1980, Ch. 600, Sec. 51.)
California § 30301.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 13.PART 13. CIGARETTE TAX
Ch. 5.CHAPTER 5. Collection of Tax
Art. 1.ARTICLE 1. Suit for Tax
This text of California § 30301. (30301. (Amended by Stats. 1980, Ch. 600, Sec. 51.)) 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 § 30301. (2026).
Text
At any time within three years after any amount of tax becomes due and payable, and at any time within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board may transmit notice of the delinquency to the Attorney General, who shall at once proceed by appropriate legal action to collect all sums due the state.
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Legislative History
Amended by Stats. 1980, Ch. 600, Sec. 51.
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Bluebook (online)
California § 30301., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30301..