{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16830","citation":"Rev. & Tax. Code, § 16830","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5"},{"name":"CHAPTER 4. Collection of Tax [16800. - 16830.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-4"},{"name":"ARTICLE 4. Miscellaneous [16830. - 16830.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-4/article-4"}],"history":"Added by Stats. 1977, Ch. 1079.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/miscellaneous-16830","source":"California Legislative Information bulk export (pubinfo)"}