Revenue and Taxation Code § 5766
CHAPTER 4. Collection
The tax described in this part may be imposed at any time within five years after the tax would have otherwise become due and the penalties shall date from the time described in Section 5763.
CHAPTER 4. Collection
The tax described in this part may be imposed at any time within five years after the tax would have otherwise become due and the penalties shall date from the time described in Section 5763.