CHAPTER 4. Collection of Tax [11451. - 11534.]

Chapter 4 added by Stats. 1941, Ch. 41.

§§ 11451–11534 · 29 sections

1. ARTICLE 1. Security for Tax §§ 11451–11453 · 3 sections

   • § 11451 (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…
   • § 11452 (a) Subject to the limitations in subdivisions (b) and (c), the board may, by notice of levy, served personally or by first-class mail, require all persons…
   • § 11453 (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…
2. ARTICLE 2. Suit for Tax §§ 11471–11475 · 5 sections

   • § 11471 At any time within four years after any tax or any amount of tax required to be collected becomes due and payable and at any time within four years after the…
   • § 11472 The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials,…
   • § 11473 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…
   • § 11474 In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax,…
   • § 11475 In any action brought under this part, process may be served according to the Code of Civil Procedure and the Civil Code or may be served upon any agent or…
3. ARTICLE 3. Lien of Tax §§ 11491–11496 · 6 sections

   • § 11491 The tax, together with the interest and penalties thereon, constitutes a lien upon, and has the effect of an execution duly levied against, all private cars…
   • § 11492 The lien upon personal property created by this part attaches as of 12:01 a.m. on the first day of January of each year with respect to taxes, together with…
   • § 11493 The lien upon personal property shall not be removed until the tax, interest, and penalties are paid, or the property subject to the lien is sold in payment of…
   • § 11494 The lien upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or other…
   • § 11495 If any amount required to be paid to the state under this part is not paid when due, the board may within four years after the amount is due file for record in…
   • § 11496 The board may at any time release all or any portion of the property subject to any lien provided for in this part from the lien or subordinate the lien to…
4. ARTICLE 4. Warrant for Collection of Tax §§ 11501–11503 · 3 sections

   • § 11501 At any time within four years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last…
   • § 11502 The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar…
   • § 11503 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 or her by virtue…
5. ARTICLE 5. Seizure and Sale §§ 11511–11514 · 4 sections

   • § 11511 At any time within four years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount by its seizure of any…
   • § 11512 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 writing at least…
   • § 11513 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…
   • § 11514 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…
6. ARTICLE 6. Payment on Termination of Business and Successor’s Liability §§ 11521–11524 · 4 sections

   • § 11521 If any person liable for any amount under this part sells his or her business or quits the business, the person’s successors or assigns shall withhold a…
   • § 11522 If the purchaser of a business fails to withhold a sufficient amount of the purchase price as required, the purchaser becomes personally liable for the payment…
   • § 11523 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…
   • § 11524 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 prescribed…
7. ARTICLE 7. Miscellaneous Provisions §§ 11531–11534 · 4 sections

   • § 11531 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…
   • § 11532 In all proceedings under this chapter the board may act on behalf of the people of the State of California.
   • § 11533 (a) Upon termination, dissolution, or abandonment of a corporate business, any officer or other person who has control or supervision of or is charged with the…
   • § 11534 (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…