{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30301","citation":"Rev. & Tax. Code, § 30301","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 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 5. Collection of Tax [30301. - 30358.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-5"},{"name":"ARTICLE 1. Suit for Tax [30301. - 30303.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-5/article-1"}],"history":"Amended by Stats. 1980, Ch. 600, Sec. 51.","effective":null,"html":"<p>At any time within three years after any amount of tax becomes due and payable, and at any time within 10 years after the last recording or filing of a notice of state tax lien under Section <a href=\"/gov/7171\">7171</a> of the Government Code, the board may transmit notice of the delinquency to the Attorney General, who shall at once proceed by appropriate legal action to collect all sums due the state.</p>","text":"At any time within three years after any amount of tax becomes due and payable, and at any time within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board may transmit notice of the delinquency to the Attorney General, who shall at once proceed by appropriate legal action to collect all sums due the state.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-tax-30301","source":"California Legislative Information bulk export (pubinfo)"}