{"data":{"id":"us-ca/rtc-14012","jurisdiction":"us-ca","citation":"RTC § 14012","heading":"","body":"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.","path":["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.]"],"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":"f627688ecf9bd6d7357d8236ff76830a803312e853774bc5cd8d96e32b7115e5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-14011","next":"us-ca/rtc-14013"},"notice":"GroundRules: Original legal text. Not legal advice."}