Cal. RTC § 2963
This is the official text of Cal. RTC § 2963, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Property shall not be seized and sold for taxes on the unsecured roll after three years from the date taxes due become delinquent. The limitation period shall be tolled for any period during which collection actions are prohibited by bankruptcy laws or rules, or by court order.
Status: in_force · Read it on the official government site
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