California Statutes
§ 8971. — 8971. (Amended by Stats. 1981, Ch. 947, Sec. 11.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 3. PART 3. USE FUEL TAX·Ch. 5. CHAPTER 5. Collection of Tax·Art. 2. ARTICLE 2. Suit for Tax
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 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 state to collect the amount delinquent together with penalties and interest.
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California § 8971. (8971. (Amended by Stats. 1981, Ch. 947, Sec. 11.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In Re: Cool Fuel,incorporated,debtor. Cool Fuel, Incorporated, a California Corporation v. Board of Equalization of the State of California,appellee
210 F.3d 999 (Ninth Circuit, 2000)
Board of Equalization v. Cool Fuel, Inc.
117 F. App'x 514 (Ninth Circuit, 2004)
Legislative History
Amended by Stats. 1981, Ch. 947, Sec. 11.