BlackletterCalifornia law

Revenue and Taxation Code § 7863

ARTICLE 1.5. Suit for Tax

Current as of September 28, 2026Rev. & Tax. Code, § 7863Official source ↗

Amended by Stats. 2000, Ch. 1053, Sec. 16. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.

Payment of an amount to the board for and on account of the tax and the acceptance thereof does not bar an action by the state to recover any additional amount which is actually due.