Cal. RTC § 3726
This is the official text of Cal. RTC § 3726, 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
A defense based on the alleged invalidity or irregularity of any proceeding instituted under this chapter can be maintained only in a proceeding commenced within one year after the date of execution of the tax collector’s deed or within one year of the date the board of supervisors determines that a tax deed sold under this part should not be rescinded pursuant to Section 3731, whichever is later.
Status: in_force · Read it on the official government site
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