Section 14012 Of Article 2. Court Procedure Generally From California Revenue And Taxation Code >> Division 2. >> Part 8. >> Chapter 8. >> Article 2.

. 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.