CHAPTER 6. Collection of Tax [41115. - 41127.9.]
Chapter 6 added by Stats. 1976, Ch. 443.
§§ 41115–41127.9 · 21 sections
ARTICLE 1. Suit for Tax §§ 41115–41119 · 5 sections
- § 41115 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…
- § 41116 The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proof, trials,…
- § 41117 In the action a writ of attachment may issue, and no affidavit previous to the issuing of the attachment is required.
- § 41118 In the action, a certificate by the department showing the delinquency shall be prima facie evidence of the determination of the surcharges or the amount of…
- § 41119 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…
ARTICLE 2. Notice to Withhold §§ 41120–41123.6 · 6 sections
- § 41120 If any person is delinquent in the payment of the amount required to be paid by that person or if a determination has been made against that person that…
- § 41121 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…
- § 41122 All persons so notified shall forthwith after receipt of the notice advise the department of all credits, other personal property, or debts in their…
- § 41123 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…
- § 41123.5 (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all…
- § 41123.6 (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 department determines…
ARTICLE 2.5. Priority and Lien of Surcharge §§ 41124–41124.1 · 2 sections
- § 41124 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)…
- § 41124.1 (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…
ARTICLE 3. Warrant for Collection §§ 41125–41127 · 3 sections
- § 41125 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 department or its authorized…
- § 41126 The department shall pay the sheriff or marshal upon the completion of that person’s services pursuant to a warrant, the same fees, commissions, and expenses…
- § 41127 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…
ARTICLE 4. Miscellaneous §§ 41127.5–41127.9 · 5 sections
- § 41127.5 The department 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…
- § 41127.6 (a) The department may, in its discretion, enter into a written installment payment agreement with a person for the payment of any surcharges due, together…
- § 41127.7 The department, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 41127.6…
- § 41127.8 (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…
- § 41127.9 (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…