California Revenue & Taxation Code Cal. Rev. & Tax. Code § 13680 Official textleginfo.legislature.ca.govSharePrintCopy citation 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. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous13622Next ›13681 Nearby sections (25 sections)1356013561135621356313601136101361513616136171362013621136221368013681136821368313684138011381013810.113810.313810.413810.21382013820.2Full table of contents →