Cal. Rev. & Tax. Code § 14012

Current through the 2023 Legislative Session.

Section 14012 - Code of Civil Procedure relative to time of commencing civil actions not applicable

The provisions of the Code of Civil Procedure relative to the time of commencing civil actions do not apply to any action or proceeding under this part to levy, appraise, assess, determine, or enforce the collection of any tax, interest, or penalty imposed by this part.

Ca. Rev. and Tax. Code § 14012

Added by Stats. 1982, Ch. 1535, Sec. 15.