ARTICLE 7. Miscellaneous Provisions

Article 7 added by Stats. 1994, Ch. 912, Sec. 17.

§§ 60491–60496 · 6 sections

• § 60491 The remedies of the state provided for in this chapter are cumulative, and no action taken by the board constitutes an election by the state to pursue any…
• § 60492 The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a…
• § 60493 (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…
• § 60493.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 60493 an…
• § 60495 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under…
• § 60496 (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee…