CHAPTER 8. Enforcement of State Tax Liability

Chapter 8 added by Stats. 1982, Ch. 1364, Sec. 2.

§§ 688.010–688.110 · 6 sections

1. ARTICLE 1. Enforcement Pursuant to Warrant or Notice of Levy §§ 688.010–688.050 · 5 sections

   • § 688.010 A proceeding for the purpose of the remedies provided under this article is a limited civil case if (a) the amount of liability sought to be collected does not…
   • § 688.020 (a) Except as otherwise provided by statute, if a warrant may properly be issued by the state, or by a department or agency of the state, pursuant to any…
   • § 688.030 (a) If pursuant to any provision of the Public Resources Code, Revenue and Taxation Code (excluding Sections 3201 to 3204, inclusive), or Unemployment…
   • § 688.040 For the purpose of this article, as used in this title: (a) “Judgment creditor” or “creditor” means the state or the department or agency of the state seeking…
   • § 688.050 For the purpose of applying Section 694.080, 703.050, or 703.100, the date of creation of a tax lien is the earliest of the following times: (a) The time when…
2. ARTICLE 2. Enforcement of Judgment for Taxes § 688.110 · 1 section

   • § 688.110 Except as otherwise provided by statute, if a judgment is entered on a claim for taxes by a public entity, the judgment is enforceable pursuant to this title…