{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40141","citation":"Rev. & Tax. Code, § 40141","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 6. Collection of Surcharge [40141. - 40169.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-6"},{"name":"ARTICLE 1. Suit for Surcharge [40141. - 40145.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-6/article-1"}],"history":"Added by Stats. 1974, Ch. 991.","effective":null,"html":"<p>At any time within 10 years after any surcharge or any amount of surcharge required to be collected becomes due and payable, and at any time after any amount determined under Articles 3 (commencing with Section <a href=\"/rtc/40071\">40071</a>), 4 (commencing with Section <a href=\"/rtc/40081\">40081</a>), and 5 (commencing with Section <a href=\"/rtc/40091\">40091</a>) of Chapter 4 of this part becomes due and payable, 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 California to collect the amount delinquent together with penalties.</p>","text":"At any time within 10 years after any surcharge or any amount of surcharge required to be collected becomes due and payable, and at any time after any amount determined under Articles 3 (commencing with Section 40071), 4 (commencing with Section 40081), and 5 (commencing with Section 40091) of Chapter 4 of this part becomes due and payable, 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 California to collect the amount delinquent together with penalties.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/suit-for-surcharge-40141","source":"California Legislative Information bulk export (pubinfo)"}