{"data":{"id":"us-ca/rtc-7283.51","jurisdiction":"us-ca","citation":"RTC § 7283.51","heading":"","body":"Notwithstanding any other provision of law, except in the case of fraud or the failure of a property owner to file a transient occupancy tax return, a city, county, or city and county may institute an action to collect unpaid transient occupancy taxes within four years of the date on which the transient occupancy taxes were required to be paid.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 1.7. ADDITIONAL LOCAL TAXES [7280. - 7300.6.]","CHAPTER 1. Occupancy Taxes [7280. - 7283.51.]"],"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":"8a2f7472e74f8d053986aa47dd3bbd508d44734301a45c85bdbed8c0ac8442af","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7283.5","next":"us-ca/rtc-7284"},"notice":"GroundRules: Original legal text. Not legal advice."}