§ 38511. — 38511. (Amended by Stats. 1980, Ch. 600, Sec. 62.2.)

California § 38511.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 18.5.: PART 18.5. TIMBER YIELD TAX
• Ch. 6.: CHAPTER 6. Collection of Taxes
• Art. 2.: ARTICLE 2. Suit for Tax

Text

At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, or within the period during which a lien is in force as the result of the recording of an abstract under Section 38523 or the recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board may bring an action in the courts of this state, of any other state, or of the United States in the name of the people of the State of California to collect the amount delinquent together with
penalties and interest.

Legislative History

Amended by Stats. 1980, Ch. 600, Sec. 62.2.