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Business Taxes Law Guide—Revision 2024
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
Chapter 5. Payment and Collection
Article 3. Suits for Taxes
Section 12676
12676. Suit for collection of tax. At any time within four years after any amount of tax becomes due and payable, and at any time within two years after any deficiency assessment of tax becomes due and payable, the Controller may bring an action in the name of the State in a court of competent jurisdiction in any county or city and county in this State in which the Attorney General has an office to collect the delinquent taxes, together with interest, and penalties.
History—Stats. 1961, p. 1988, operative January 1, 1962, completely revised this section. The section previously provided for suit on or before April 30th of the year following the calendar year in which the taxes, interest or penalties became delinquent and for the suit to be brought in the County of Sacramento.