§ 341.Against Officer For Seizure As Tax Collector; Recovery of Stock Sold For Delinquent Assessment; Invalidate Action of Trustees of Dissolved Corporation

Title 2. Of the Time of Commencing Civil Actions · Chapter 3. The Time of Commencing Actions Other Than for the Recovery of Real Property · Last amended 1917 · Last verified July 28, 2026

In one sentenceSection 341 gives a six-month deadline for suits against a tax-collecting officer over seized property, for recovering stock sold on a delinquent assessment, and for invalidating action taken by the trustees of a dissolved corporation.

Full Text of § 341

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Within six months: An action against an officer, or officer de facto: 1. To recover any goods, wares, merchandise, or other property, seized by any such officer in his official capacity as tax collector, or to recover the price or value of any goods, wares, merchandise, or other personal property so seized, or for damages for the seizure, detention, sale of, or injury to any goods, wares, merchandise, or other personal property seized, or for damages done to any person or property in making any such seizure. 2. To recover stock sold for a delinquent assessment, as provided in section three hundred forty-seven of the Civil Code. 3. To set aside or invalidate any action taken or performed by a majority of the trustees of any corporation heretofore or hereafter dissolved by operation of law, including the revivor of any such corporation.

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Plain-English Summary

Section 341 is a short, old provision aimed at a narrow set of official-capacity and corporate-dissolution claims. It gives six months to sue an officer, or someone acting as one, to recover goods seized in the officer’s capacity as tax collector, or their value, or for damages from the seizure, detention, sale, or injury of goods seized that way, or for damages to any person or property in making the seizure.

The same six months covers recovering stock sold for a delinquent assessment as provided in Civil Code § 347, and covers setting aside or invalidating action taken by a majority of the trustees of a corporation dissolved by operation of law, including reviving that corporation.

Frequently Asked Questions

How long do I have to sue a tax collector over seized property in California?

Six months under § 341, whether the claim is for the property itself, its value, or damages from the seizure.

Does § 341 cover anything besides tax-collector seizures?

Yes. The same six months applies to recovering stock sold for a delinquent assessment and to setting aside action taken by the trustees of a corporation dissolved by operation of law.

Amendment History

Amended by Stats. 1917, Ch. 217.

Source & verification. Section text is reproduced verbatim from the California Legislative Information. Enacted by the California Legislature. Last verified July 28, 2026. · Official source

Also known as: statute of limitations against tax collector California