Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 4. Collection of Tax

Article 2. Suit for Tax

Section 11471

11471. Suit to enforce payment. [Repealed by Stats. 1998, Ch. 695 (SB 2235), in effect January 1, 1999.]

11471. Suit to enforce payment. 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.

History.—Added by Stats. 1998, Ch. 695 (SB 2235), in effect January 1, 1999.