{"data":{"id":"us-ca/rtc-13680","jurisdiction":"us-ca","citation":"RTC § 13680","heading":"","body":"Proceedings for the collection of any tax imposed by this part may be commenced at any time after the tax is due and within 10 years from and after the time a delinquency determination is issued pursuant to the provisions of this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","CHAPTER 7. Collection of Tax [13601. - 13830.13.]","ARTICLE 5. Miscellaneous [13680. - 13684.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"ca6a137b3db2caaef64035faa2677ca40c383476be246c335cabc857191a2d2e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13622","next":"us-ca/rtc-13681"},"notice":"GroundRules: Original legal text. Not legal advice."}