CHAPTER 6. Collection of Taxes [38501. - 38578.]

Chapter 6 added by Stats. 1976, Ch. 176.

§§ 38501–38578 · 39 sections

1. ARTICLE 1. Security for Tax §§ 38501–38505 · 7 sections

   • § 38501 The department, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it such security as…
   • § 38502 (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…
   • § 38503 (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…
   • § 38503.5 (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…
   • § 38504 (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…
   • § 38504.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 38504 an…
   • § 38505 Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the…
2. ARTICLE 2. Suit for Tax §§ 38511–38515 · 5 sections

   • § 38511 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…
   • § 38512 The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials,…
   • § 38513 In the action a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required.
   • § 38514 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…
   • § 38515 In any action brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this state or may be served upon any…
3. ARTICLE 3. Judgment for Tax §§ 38521–38525 · 5 sections

   • § 38521 If any amount required to be paid to the state under this part is not paid when due, the board may within three years after the amount is due file in the…
   • § 38522 The county clerk immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the person in the…
   • § 38523 An abstract of the judgment or a copy may be filed for record with the county recorder of any county. From the time of the filing the amount required to be…
   • § 38524 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…
   • § 38525 (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien or other property or that the release or…
4. ARTICLE 4. Priority and Lien of Tax §§ 38531–38532 · 2 sections

   • § 38531 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)…
   • § 38532 (a) If any amount required to be paid to the state under this part is not paid at the time that it becomes due and payable, the amount thereof, including…
5. ARTICLE 5. Warrant for Collection of Tax §§ 38541–38543 · 3 sections

   • § 38541 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…
   • § 38542 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…
   • § 38543 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 §§ 38551–38554 · 4 sections

   • § 38551 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:…
   • § 38552 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…
   • § 38553 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…
   • § 38554 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 §§ 38561–38565 · 5 sections

   • § 38561 If any person liable for any amount under this part sells out his or her business or quits the business, the person’s successors or assigns shall withhold…
   • § 38562 If the purchaser of a business fails to withhold from the purchase price as required, the purchaser becomes personally liable for the payment of the amount…
   • § 38563 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 this certificate,…
   • § 38564 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…
   • § 38565 If at the time a business is discontinued the board holds security pursuant to Section 38501 in the form of cash, government bonds, or insured deposits in…
8. ARTICLE 8. Miscellaneous Provisions §§ 38571–38578 · 8 sections

   • § 38571 The board shall report to the Controller the amount of collections under this part, and the Controller shall keep a record thereof.
   • § 38572 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…
   • § 38573 In all proceedings under this chapter the board may act on behalf of the people of the State of California.
   • § 38574 (a) Upon termination, dissolution, or abandonment of a corporate business, any officer or other person having control or supervision of, or who is charged with…
   • § 38575 (a) For the purpose of collecting taxes, interest, additions to tax, and penalties, the board may enter into agreements with one or more private persons,…
   • § 38576 The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of registration, the timber owner…
   • § 38577 (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…
   • § 38578 (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…