Is there a statute of limitations?

What is the name of your state? Im currently living in Arizona.
My question is:
I just received a letter from the State of California & they are claming that I owe over $3,000 in back taxes. I have not lived or worked in Calif since 1982 nor have I ever received any other correspondence from them in all these years. I was not aware that I owed this. My question is am I liable for these taxes after all these years, is there not a statute of limitations?

Since im not getting much help here maybe a little more info would help. Tax returns were filed for the two years 1981 & 1982 that they say I owe for. I had an accountant at the time that was supposed to have sent the pmt checks in & apparently she didn't, but I wasn't notified by the State of Ca that it was never paid. I have a feeling this is a ploy by them in a desperate attempt to gain revenue.

Contact the accountant who did the returns, or a CA tax attorney. They will be able to help you with the state-specific issues.