Section 3007 Of Chapter 5. Suits For Taxes From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 5.
3007
. Civil actions for delinquent taxes or assessments pursuant to
Section 3003 shall be commenced within three years of the date upon
which unsecured taxes became delinquent. The limitation period of
this section shall be tolled for any and all periods during which a
civil action described by this section is prohibited by federal
bankruptcy laws or rules, or by a court order.