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2022 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 8 - Court Jurisdiction and Procedure Generally
ARTICLE 2 - Court Procedure Generally
Section 14012.
Universal Citation:
CA Rev & Tax Code § 14012 (2022)
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14012. 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.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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