California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 3007
Official textleginfo.legislature.ca.gov
Civil actions for delinquent taxes or assessments pursuant to Section 3003 shall be commenced within three years of the date upon which unsecured taxes became delinquent. The limitation period of this section shall be tolled for any and all periods during which a civil action described by this section is prohibited by federal bankruptcy laws or rules, or by a court order.
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