California Revenue & Taxation Code Cal. Rev. & Tax. Code § 16830 Official textleginfo.legislature.ca.govSharePrintCopy citation Proceedings for the collection of any tax imposed by this part may be commmenced at any time after the tax is due and within 10 years from and after the time a deficiency 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous16821Next ›16850 Nearby sections (25 sections)16733167341675016751167521675316760167611680016810168201682116830168501685116852168601686116862168701688016881168901690016901Full table of contents →