Cal. Rev. & Tax. Code § 7283.51
Current through the 2023 Legislative Session.
Notwithstanding any other provision of law, except in the case of fraud or the failure of a property owner to file a transient occupancy tax return, a city, county, or city and county may institute an action to collect unpaid transient occupancy taxes within four years of the date on which the transient occupancy taxes were required to be paid.
Ca. Rev. and Tax. Code § 7283.51