§ 41115. — 41115. (Amended by Stats. 2021, Ch. 432, Sec. 113.)

California § 41115.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 20.: PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
• Ch. 6.: CHAPTER 6. Collection of Tax
• Art. 1.: ARTICLE 1. Suit for Tax

Text

At any time within 10 years after any surcharge or any amount of surcharge required to be collected becomes due and payable, and at any time after any amount determined under Article 3 (commencing with Section 41070), Article 4 (commencing with Section 41080) or Article 5 (commencing with Section 41085) of Chapter 4 of this part becomes due and payable, the department 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 California to collect the amount delinquent together with penalties.

Legislative History

Amended by Stats. 2021, Ch. 432, Sec. 113. (SB 824) Effective January 1, 2022.