Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 6. PRIVATE RAILROAD CAR TAX [11201 - 11702]
( Heading of Part 6 amended by Stats. 1978, Ch. 1209. ) CHAPTER 4. Collection of Tax [11451 - 11534]
( Chapter 4 added by Stats. 1941, Ch. 41. ) ARTICLE 2. Suit for Tax [11471 - 11475]
( Article 2 added by Stats. 1941, Ch. 41. ) 11471.
At any time within four years after any tax or any amount of tax required to be collected becomes due and payable and at any time within four 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 recording or 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 people of the State of California to collect the
amount delinquent together with penalties and interest.
(Repealed and added by Stats. 1998, Ch. 695, Sec. 7. Effective January 1, 1999.)