Cal. RTC § 8971
This is the official text of Cal. RTC § 8971, 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
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.
Status: in_force · Read it on the official government site
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