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Current as of January 01, 2023 | Updated by FindLaw Staff
At any time within three years after any amount of tax becomes due and payable, and at any time within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board may transmit notice of the delinquency to the Attorney General, who shall at once proceed by appropriate legal action to collect all sums due the state.
Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 30301 - last updated January 01, 2023 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-30301/
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