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Tax Collection

Tax collection questions turn on more than the date on a notice. This collection examines statutory periods, lien rules, administrative practice, and the constitutional questions that can shape old federal and California tax liabilities.

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Editorial illustration of multiple clocks, representing tax collection time limits.

Editorial illustration of multiple clocks, representing California tax collection time limits.

California’s 20-Year Tax Collection Clock Has a Constitution Problem

A 1932 constitutional amendment presumes every tax paid after 30 years. Whether that protection reaches California income-tax collection remains an open question.