CHAPTER 6. Collection of Surcharge [40141. - 40169.]

Chapter 6 added by Stats. 1974, Ch. 991.

§§ 40141–40169 · 21 sections

1. ARTICLE 1. Suit for Surcharge §§ 40141–40145 · 5 sections

   • § 40141 At any time within 10 years after any surcharge or any amount of surcharge required to be collected becomes due and payable, and at any time after any amount…
   • § 40142 The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials,…
   • § 40143 In the action a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required.
   • § 40144 In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the surcharge or the amount of…
   • § 40145 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.
2. ARTICLE 2. Notice to Withhold §§ 40151–40156 · 6 sections

   • § 40151 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…
   • § 40152 After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in…
   • § 40153 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…
   • § 40154 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…
   • § 40155 (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all…
   • § 40156 (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 2.5. Priority and Lien of Surcharge §§ 40157–40158 · 2 sections

   • § 40157 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)…
   • § 40158 (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 §§ 40161–40163 · 3 sections

   • § 40161 At any time within five years after any person is delinquent in the payment of any amount required to be paid under this part the board or its authorized…
   • § 40162 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…
   • § 40163 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 §§ 40166–40169 · 5 sections

   • § 40166 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…
   • § 40167 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any surcharges due, together with…
   • § 40167.5 The board shall, beginning no later than January 1, 2001, provide each taxpayer who has an installment payment agreement in effect under Section 40167 an…
   • § 40168 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of surcharge, interest, penalty, or other amount due and payable…
   • § 40169 (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…