California Revenue and Taxation Code 7283.51 – Notwithstanding any other provision of law, except in the case of …
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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.
(Added by Stats. 2004, Ch. 936, Sec. 3. Effective January 1, 2005.)
Terms Used In California Revenue and Taxation Code 7283.51
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- Fraud: Intentional deception resulting in injury to another.