CHAPTER 6. Collection of Tax [6701. - 6850.]

Chapter 6 added by Stats. 1941, Ch. 36.

§§ 6701–6850 · 41 sections

1. ARTICLE 1. Security for Tax §§ 6701–6704 · 4 sections

   • § 6701 The department, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it any security that…
   • § 6702 (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…
   • § 6703 (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…
   • § 6704 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon…
2. ARTICLE 2. Suit for Tax §§ 6711–6715 · 5 sections

   • § 6711 At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the…
   • § 6712 The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials,…
   • § 6713 In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of…
   • § 6714 In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of tax, of the…
   • § 6715 In any action relating to the use tax brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this State…
3. ARTICLE 3. Judgment for Tax §§ 6736–6740 · 5 sections

   • § 6736 If any amount required to be paid to the state under this part is not paid when due, the board may, within 10 years after the amount is due, file in the office…
   • § 6737 The clerk of the court immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the person in…
   • § 6738 An abstract of the judgment or a copy of the judgment may be filed for record with the county recorder of any county. From the time of the filing, the amount…
   • § 6739 Execution shall issue upon the judgment upon request of the board in the same manner as execution may issue upon other judgments, and sales shall be held under…
   • § 6740 (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…
4. ARTICLE 4. Priority and Lien of Tax §§ 6756–6757 · 2 sections

   • § 6756 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)…
   • § 6757 (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and…
5. ARTICLE 5. Warrant for Collection of Tax §§ 6776–6778 · 3 sections

   • § 6776 At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last…
   • § 6777 The board may pay or advance to the sheriff, marshal, or the Department of the California Highway Patrol, the same fees, commissions, and expenses for services…
   • § 6778 The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the…
6. ARTICLE 6. Seizure and Sale §§ 6796–6799 · 4 sections

   • § 6796 At any time within three years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount in the following manner:…
   • § 6797 Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest of record in the property in…
   • § 6798 At the sale the board shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property…
   • § 6799 If upon the sale the moneys received exceed the total of all amounts, including interest, penalties, and costs due the state, the board shall return the excess…
7. ARTICLE 7. Payment on Termination of Business and Successor’s Liability §§ 6811–6815 · 5 sections

   • § 6811 If any person liable for any amount under this part sells out his business or stock of goods or quits the business, his successors or assigns shall withhold…
   • § 6812 (a) If the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she becomes personally liable for the payment…
   • § 6813 The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or…
   • § 6814 (a) The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner…
   • § 6815 If at the time a business is discontinued the board holds security pursuant to Section 6701 in the form of cash, government bonds, or insured deposits in banks…
8. ARTICLE 8. Miscellaneous Provisions §§ 6826–6835 · 12 sections

   • § 6826 The board shall report to the Controller the amount of collections under this part, and he shall keep a record thereof.
   • § 6827 The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the…
   • § 6828 In all proceedings under this chapter the board may act on behalf of the people of the State of California.
   • § 6829 (a) Upon the termination, dissolution, or abandonment of the business of a corporation, partnership, limited partnership, limited liability partnership, or…
   • § 6830 (a) For the purpose of identifying persons or businesses who may owe taxes or other amounts, or for the purpose of collecting taxes, interest, additions to…
   • § 6831 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 a seller’s permit,…
   • § 6832 (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…
   • § 6832.5 On or before July 1, 2000, the board shall provide each taxpayer who has an installment payment agreement in effect under Section 6832 with an annual statement…
   • § 6832.6 In the case of liability for use tax arising from the board’s auxiliary collection provisions pursuant to Article 3 (commencing with Section 6291) of Chapter…
   • § 6833 (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…
   • § 6834 (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…
   • § 6835 (a) The board may enter into an agreement with the Internal Revenue Service or any other state imposing a sales and use tax, or a similar tax, for the purpose…
9. ARTICLE 9. Collection of Tax Debts Due to the Internal Revenue Service or Other States § 6850 · 1 section

   • § 6850 (a) The board may enter into an agreement to collect any delinquent tax debt due to the Internal Revenue Service or any other state imposing a sales and use…