California Statutes
§ 7283.51. — 7283.51. (Added by Stats. 2004, Ch. 936, Sec. 3.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1.7. PART 1.7. ADDITIONAL LOCAL TAXES·Ch. 1. CHAPTER 1. Occupancy Taxes
Notwithstanding any other provision of law, except in the case of fraud or the failure of a property owner to file a transient occupancy tax return, a city, county, or city and county may institute an action to collect unpaid transient occupancy taxes within four years of the date on which the transient occupancy taxes were required to be paid.
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California § 7283.51. (7283.51. (Added by Stats. 2004, Ch. 936, Sec. 3.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2004, Ch. 936, Sec. 3. Effective January 1, 2005.