Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 1.7. ADDITIONAL LOCAL TAXES [7280 - 7300.4]
( Part 1.7 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) CHAPTER 1. Occupancy Taxes [7280 - 7283.51]
( Chapter 1 added by Stats. 1971, 1st Ex. Sess., Ch. 1. ) 7283.51.
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.
(Added by Stats. 2004, Ch. 936, Sec. 3. Effective January 1, 2005.)