Statute of Limitations California Franchise Tax

[arsenal]

What is the name of your state? I had an outstanding tax claim against me in the tax year 1999. The state put a lien on my condo. In 2008, they reinstated another lien. As I understand it, there is a 10 year statute (just like the IRS) but in 2005, the state legislature said it can be extended another 10 years before the first 10 years is up.
The state is now trying to garnish me (or has put in the request to my California based company). I called them and spoke to a representative asking when they will end collections and the end of the statute of limitations and she said in 2028, 20 years after the 2008 lien.
This does not not sound right and I have asked her for it in email. While awaiting her email, can anyone confirm this is true?

 

[Taxing Matters]

What kind of lien is the 2008 lien? For income tax obligations, there are in general two types of liens the state may have against a taxpayer. The first lien is a statutory or administrative lien at typically arises automatically by law when the tax is assessed, though a public filing may be needed to perfect that lien. The second is a judicial lien that the tax agency gets after suing the taxpayer for a judgment on the tax liability. For example, the IRS has a tax lien that arises automatically as of the date the tax is assessed and lasts for 10 years (though there are some events that can extend that period like bankruptcy). The IRS has the option during that ten year period of reducing the claim to judgment by filing a lawsuit in federal district court. Generally it will do that in the last year or so of the 10 year period, if it is going to do that at all (and in most cases it doesn't, but there are situations where the IRS believes it to be worth the effort). So the history of the tax liability and what tax liens are out there matter as to how long the state has to collect.

 

[davew9128]

FTB's authority to collect on a tax is 20 years. RTC 19255(a).