ARTICLE 2. Judgment for Tax

Article 2 added by Stats. 1981, Ch. 756, Sec. 3.

§§ 43413–43414 · 2 sections

• § 43413 (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties…
• § 43414 (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien on other property or that the release or…