Rev. & Tax. Code, § 41115 · Article 1. Suit for Tax
Rev. & Tax. Code, § 41115
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
At any time within 10 years after any surcharge or any amount of surcharge required to be collected becomes due and payable, and at any time after any amount determined under Article 3 (commencing with Section 41070), Article 4 (commencing with Section 41080) or Article 5 (commencing with Section 41085) of Chapter 4 of this part becomes due and payable, the department may bring an action in the courts of this state, of any other state, or of the United States in the name of the people of California to collect the amount delinquent together with penalties.
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 432, Sec. 113. (SB 824) Effective January 1, 2022.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=41115.
- Text hash
- sha256 cae8200a78af0517cfb6d36a6caf6d5b57098734b4093ce8173d6cc9c680319c
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 20, ch. 4, art. 3Deficiency DeterminationsPrinted as Article 3 (commencing with Section 41070) … of this part
- Rev. & Tax. Code, div. 2, pt. 20, ch. 4, art. 4Determinations if No Return MadePrinted as Article 4 (commencing with Section 41080) … of this part
- Rev. & Tax. Code, div. 2, pt. 20, ch. 4, art. 5RedeterminationsPrinted as Article 5 (commencing with Section 41085) of Chapter 4 of this part
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.