Garg
People v. Garg
Opinion
Opinion
Hinz, J.
Introduction
This appeal raises the issue of the length of the period in which the State Board of Equalization (Board) may bring an action to collect delinquent taxes pursuant to Revenue and Taxation Code section 6711.
Plaintiff and appellant the People of the State of California (the People), acting by and through the Board, appeal from the judgment in favor of defendants and respondents Anand G. Garg and Hira L. Khanna, a partnership, and Anand G. Garg and Hira L. Khanna, individually (respondents). The trial court held the action against respondents was barred by the statute of limitations. The People contend that the recording of a lien extended the limitations period, rendering the action timely.
We affirm the judgment.
Factual and Procedural Background
On December 31, 1980, the Ohio partnership of which respondents, Ohio residents, were limited partners, purchased an aircraft from a California aircraft merchant in a sale and lease-back transaction. The partnership gave the seller a sales tax exemption certificate indicating that the purchase was exempt from sales tax.
By letter dated April 1, 1982, addressed to respondents at a California address, the Board…