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Section 11471 Of Article 2. Suit For Tax From California Revenue And Taxation Code >> Division 2. >> Part 6. >> Chapter 4. >> Article 2.
11471
. At any time within four years after any tax or any amount of
tax required to be collected becomes due and payable and at any time
within four years after the delinquency of any tax or any amount of
tax required to be collected, or within the period during which a
lien is in force as the result of the recording or filing of a notice
of state tax lien under Section 7171 of the Government Code, the
board may bring an action in the courts of this state, of any other
state, or of the United States in the name of the people of the State
of California to collect the amount delinquent together with
penalties and interest.
