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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1.7 - ADDITIONAL LOCAL TAXES
CHAPTER 1 - Occupancy Taxes
Section 7283.51.
Universal Citation: CA Rev & Tax Code § 7283.51 (2017)
7283.51.
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.
(Added by Stats. 2004, Ch. 936, Sec. 3. Effective January 1, 2005.)
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