GroundRules
RTC § 14012
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]
- CHAPTER 8. Court Jurisdiction and Procedure Generally [14000. - 14013.]
- ARTICLE 2. Court Procedure Generally [14010. - 14013.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON