Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700 - 16950]

  ( Part 9.5 added by Stats. 1977, Ch. 1079. )

CHAPTER 4. Collection of Tax [16800 - 16830]

  ( Chapter 4 added by Stats. 1977, Ch. 1079. )

ARTICLE 4. Miscellaneous [16830- 16830.]
  ( Article 4 added by Stats. 1977, Ch. 1079. )

16830.
  

Proceedings for the collection of any tax imposed by this part may be commmenced at any time after the tax is due and within 10 years from and after the time a deficiency determination is issued pursuant to the provisions of this part.

(Added by Stats. 1977, Ch. 1079.)

RTCRevenue and Taxation Code - RTC4