{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7283.51","citation":"Rev. & Tax. Code, § 7283.51","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 1.7. ADDITIONAL LOCAL TAXES [7280. - 7300.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7"},{"name":"CHAPTER 1. Occupancy Taxes [7280. - 7283.51.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1.7/chapter-1"}],"history":"Added by Stats. 2004, Ch. 936, Sec. 3.   Effective January 1, 2005.","effective":"2005-01-01","html":"<p>Notwithstanding any other provision of law, except in the case of fraud or the failure of a property owner to file a transient occupancy tax return, a city, county, or city and county may institute an action to collect unpaid transient occupancy taxes within four years of the date on which the transient occupancy taxes were required to be paid.</p>","text":"Notwithstanding any other provision of law, except in the case of fraud or the failure of a property owner to file a transient occupancy tax return, a city, county, or city and county may institute an action to collect unpaid transient occupancy taxes within four years of the date on which the transient occupancy taxes were required to be paid.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/occupancy-taxes-7283-51","source":"California Legislative Information bulk export (pubinfo)"}