If the taxpayer filed a fraudulent tax return or if the taxpayer did not file a tax return then there is no time limit for California Franchise Board to asses taxes
Now, if you filed your tax return and you owed money then California Franchise Tax Board statute of limitation is 20 years
For many years, no statute of limitations existed on the collection of an income or franchise tax delinquency. Beginning in 2006 2, a statute of limitations (SOL) on our collection actions went into effect.
R&TC Section 19255 was created to require us to permanently abate unpaid debts after 20 years, and established specific circumstances under which debts will remain due and payable beyond the 20-year period.
Let me know if you need more information and remember to click ACCEPT if I have answered your question!
Thank you for your help.