CHAPTER 5. Collection of Tax [30301. - 30358.]

Chapter 5 added by Stats. 1959, Ch. 1040.

§§ 30301–30358 · 25 sections

1. ARTICLE 1. Suit for Tax §§ 30301–30303 · 3 sections

   • § 30301 At any time within three years after any amount of tax becomes due and payable, and at any time within 10 years after the last recording or filing of a notice…
   • § 30302 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…
   • § 30303 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 the tax, of the…
2. ARTICLE 1.5. Notice to Withhold §§ 30311–30316 · 6 sections

   • § 30311 If any person is delinquent in the payment of the amount required to be paid by him or in the event a determination has been made against him which remains…
   • § 30312 After receiving the notice the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in…
   • § 30313 All persons so notified shall forthwith after receipt of the notice advise the board of all such credits, other personal property, or debts in their…
   • § 30314 If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be…
   • § 30315 (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all…
   • § 30316 (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…
3. ARTICLE 2. Priority and Lien of Tax §§ 30321–30322 · 2 sections

   • § 30321 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)…
   • § 30322 (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…
4. ARTICLE 3. Warrant for Collection of Tax §§ 30341–30343 · 3 sections

   • § 30341 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…
   • § 30342 The board shall pay the sheriff or marshal, upon the completion of his or her services pursuant to a warrant, the same fees, commissions, and expenses for his…
   • § 30343 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…
5. ARTICLE 4. Miscellaneous Provisions §§ 30351–30354.7 · 7 sections

   • § 30351 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…
   • § 30352 In all proceedings under this chapter the board may act on behalf of the people of the State of California.
   • § 30353 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…
   • § 30354 (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…
   • § 30354.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 30354 an…
   • § 30354.6 (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…
   • § 30354.7 (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…
6. ARTICLE 5. Seizure and Sale §§ 30355–30358 · 4 sections

   • § 30355 Whenever any person is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may seize any property,…
   • § 30356 Notice of the sale and the time and place thereof shall be given in writing at least 20 days before the date set for the sale to the delinquent person and to…
   • § 30357 At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to the purchaser a bill of…
   • § 30358 If upon any sale the moneys received exceed the amount due to the state from the taxpayer, the board shall return the excess to the taxpayer and obtain his or…