ARTICLE 4. Priority and Lien of Tax

Article 4 added by Stats. 1976, Ch. 176.

§§ 38531–38532 · 2 sections

• § 38531 The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a)…
• § 38532 (a) If any amount required to be paid to the state under this part is not paid at the time that it becomes due and payable, the amount thereof, including…