ARTICLE 1. Security for Tax

Article 1 added by Stats. 1976, Ch. 176.

§§ 38501–38505 · 7 sections

• § 38501 The department, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it such security as…
• § 38502 (a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a determination has been made against him or her…
• § 38503 (a) Subject to the limitations in subdivisions (b) and (c), the department may, by notice of levy, served personally, by first-class mail, or by electronic…
• § 38503.5 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure, if the board…
• § 38504 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest…
• § 38504.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 38504 an…
• § 38505 Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the…