BlackletterCalifornia law

CHAPTER 5. Collection of Tax [19201. - 19298.]

Chapter 5 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 19201–19298 · 51 sections

  1. ARTICLE 1. Judgment for Tax §§ 19201–19209 · 9 sections
    • § 19201 If any amount due under Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), or any amount that may be collected by the Franchise…
    • § 19202 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 taxpayer in…
    • § 19203 An abstract or a copy of the judgment may be recorded with the county recorder of any county. From the time of the recording, the amount set forth constitutes…
    • § 19204 Within 10 years from the date of the recording or within 10 years from the date of the last extension of the lien in the manner provided in this section, the…
    • § 19205 Execution shall issue upon the judgment upon request of the Franchise Tax Board in the same manner as execution may issue upon other judgments, and sales shall…
    • § 19206 The Franchise Tax Board may, at any time, release all or any portion of the property subject to any lien provided for in this article from the lien or…
    • § 19207 The Franchise Tax Board may release any lien imposed under Section 19203 or 19204 if it finds that the liability represented by the lien, including any…
    • § 19208 A certificate by the Franchise Tax Board to the effect that any property has been released from a lien or that the lien has been subordinated to other liens is…
    • § 19209 If the Franchise Tax Board records a certificate of release pursuant to Section 19206 or 19207, the cost of recording is an obligation of the taxpayer and may…
  2. ARTICLE 2. Lien of Tax §§ 19221–19226 · 6 sections
    • § 19221 (a) If any taxpayer or person fails to pay any liability imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) at…
    • § 19222 For the purposes of this section, if any certified, treasurer's, or cashier’s check (or other guaranteed draft), or any money order received in payment of any…
    • § 19223 Upon recordation or filing of a notice of state tax lien pursuant to Section 7171 of the Government Code by the Franchise Tax Board for any taxes due from the…
    • § 19224 The notice required to be given by Section 19223 may be served upon the fiduciary personally, or by mail; if by mail, service shall be made pursuant to Section…
    • § 19225 (a) (1) The Franchise Tax Board shall notify in writing the person described in Section 19221 of the filing or recording of a notice of state tax lien as…
    • § 19226 (a) At the request of the owner whose property is subject to any lien under Section 19221, the Franchise Tax Board shall issue a release of lien from that…
  3. ARTICLE 3. Warrant for Collection of Tax §§ 19231–19236 · 6 sections
    • § 19231 The Franchise Tax Board or its authorized representative may issue a warrant for the collection of any tax, interest, or penalty and for the enforcement of any…
    • § 19232 The warrant shall be directed to any sheriff, marshal, or the Department of the California Highway Patrol and shall have the same force and effect as a writ of…
    • § 19233 The Franchise Tax Board shall pay or advance to the sheriff, marshal, or the Department of the California Highway Patrol the same fees, commissions, and…
    • § 19234 The fees, commissions, and expenses are an obligation of the taxpayer and may be collected from the taxpayer by virtue of the warrant or in any other manner…
    • § 19235 Whenever property is levied upon by warrant pursuant to Section 19231, the reasonable costs associated with the sale of that property, including, but not…
    • § 19236 For purposes of issuing a warrant pursuant to this article: (a) (1) No levy may be issued on any property or right to property to be sold in accordance with…
  4. ARTICLE 4. Miscellaneous Provisions §§ 19251–19266 · 11 sections
    • § 19251 The remedies of the state provided for in this chapter are cumulative, and no action taken by the Franchise Tax Board constitutes an election by the state to…
    • § 19252 In all proceedings under this chapter the Franchise Tax Board may act on behalf of the people of the State of California.
    • § 19253 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)…
    • § 19254 (a) (1) If any person, other than an organization exempt from taxation under Section 23701, fails to pay any amount of tax, penalty, addition to tax, interest,…
    • § 19255 (a) Except as otherwise provided in subdivisions (b) and (e), after 20 years have lapsed from the date the latest tax liability for a taxable year or the date…
    • § 19256 The Franchise Tax Board may, in the allowance of any amount as a credit or refund, or in the collection of any amount as a deficiency or underpayment, of any…
    • § 19262 (a) At any time within which an action can be brought to collect any delinquent amounts as provided in Article 2 (commencing with Section 19371) of Chapter 6,…
    • § 19263 At any sale authorized by Section 19262, the property shall be sold by the Franchise Tax Board or its duly authorized agent in accordance with law and the…
    • § 19264 (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the Franchise Tax Board may serve earnings…
    • § 19265.5 (a) Notwithstanding Section 18670 or 18671, payments authorized pursuant to Section 8161 of the Welfare and Institutions Code shall not be subject to…
    • § 19266 (a) (1) The Franchise Tax Board, in coordination with financial institutions doing business in this state, shall operate a Financial Institution Record Match…
  5. ARTICLE 5.5. Collection of Amounts Imposed by a Court §§ 19280–19283 · 4 sections
    • § 19280 (a) (1) (A) Fines, monetary sanctions, state or local penalties, bail, forfeitures, restitution fines, restitution orders, or any other amounts imposed by a…
    • § 19281 (a) The Legislature finds that it is essential for fiscal purposes that the program authorized by this part be expeditiously implemented. Accordingly, Chapter…
    • § 19282 (a) Except as otherwise provided in subdivision (e), amounts collected under this article shall be transmitted to the Treasurer and deposited in the State…
    • § 19283 The Department of Justice, in consultation with the Franchise Tax Board, shall examine ways to enhance the use and effectiveness of this article through…
  6. ARTICLE 6. Collection of Amounts Imposed by CalSavers Retirement Savings Board and Related Appeals §§ 19285–19290.1 · 7 sections
    • § 19285 For purposes of this article: (a) “CalSavers Retirement Savings Program” shall have the same meaning as “CalSavers Retirement Savings Program” as described in…
    • § 19286 (a) (1) Penalties imposed pursuant to Title 21 (commencing with Section 100000) of the Government Code, upon an eligible employer for failure to comply with…
    • § 19287 (a) The Franchise Tax Board shall issue a first notice of the imposition of a penalty for noncompliance with Title 21 (commencing with Section 100000) of the…
    • § 19288 (a) Within 90 days after the issuance of the notice described in subdivision (a) of Section 19287, an eligible employer may appeal the imposition of a penalty…
    • § 19289 Amounts collected under this article shall be transmitted to the CalSavers Retirement Savings Board for deposit in the CalSavers Retirement Savings Trust…
    • § 19290 The Franchise Tax Board shall seek additional resources needed to accept referrals from CalSavers Retirement Savings Board pursuant to Section 19286.
    • § 19290.1 The Franchise Tax Board may prescribe regulations necessary or appropriate to carry out the purposes of this article. The Administrative Procedure Act (Chapter…
  7. ARTICLE 7. Collection of Tax Debts Due to the Internal Revenue Service or Other States § 19291 · 1 section
    • § 19291 (a) The Franchise Tax Board may enter into an agreement to collect any delinquent tax debt due to the Internal Revenue Service or any other state imposing an…
  8. ARTICLE 8. Collection of Recaptured California Small Business COVID-19 Relief Grants §§ 19294–19295 · 2 sections
    • § 19294 (a) For purposes of this section, the following definitions shall apply: (1) “CalOSBA” or “office” means the Office of Small Business Advocate within the…
    • § 19295 This article shall remain in effect only until December 1, 2030, and as of that date is repealed.
  9. ARTICLE 8.1. Collection of Recaptured California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave Relief Grants §§ 19295.1–19295.2 · 2 sections
    • § 19295.1 (a) For purposes of this section, all the following definitions shall apply: (1) “California Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave…
    • § 19295.2 This article shall remain in effect only until December 1, 2030, and as of that date is repealed.
  10. ARTICLE 9. Collection of Recaptured California Competes Grants §§ 19296–19298 · 3 sections
    • § 19296 For purposes of this article, all of the following definitions apply: (a) “California Competes Grant Program” means the program that authorizes the grants…
    • § 19297 (a) GO-Biz shall provide to the Franchise Tax Board a list of qualified grantees and their respective recaptured grant amounts as approved, in whole or in…
    • § 19298 (a) The Franchise Tax Board and GO-Biz may prescribe regulations as necessary or appropriate to carry out the purposes of this article. (b) The Administrative…