California Revenue and Taxation Code

§ 60445

RTC § 60445 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 7 · Art. 3

Statute text

(a)If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. That lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.

(b)For the purpose of this section, amounts are “due and payable” on the following dates:

(1)For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent.

…

Legislative history

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.