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Cal. Revenue and Taxation Code § 13680

Cal. Revenue and Taxation Code § 13680

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 13680, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920266
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Proceedings for the collection of any tax imposed by this part may be commenced at any time after the tax is due and within 10 years from and after the time a delinquency determination is issued pursuant to the provisions of this part.