CHAPTER 4. Collection of Tax [43401. - 43450.]

Chapter 4 added by Stats. 1981, Ch. 756, Sec. 3.

§§ 43401–43450 · 24 sections

1. ARTICLE 1. Suit for Tax §§ 43401–43402 · 2 sections

   • § 43401 The board may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the board’s request, the Attorney…
   • § 43402 In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be prima facie evidence…
2. ARTICLE 2. Judgment for Tax §§ 43413–43414 · 2 sections

   • § 43413 (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof, including penalties…
   • § 43414 (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien on other property or that the release or…
3. ARTICLE 3. Warrant for Collection §§ 43421–43423 · 3 sections

   • § 43421 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…
   • § 43422 The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for their services as are provided by law for similar services…
   • § 43423 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 or her by virtue…
4. ARTICLE 4. Seizure and Sale §§ 43431–43434 · 4 sections

   • § 43431 Whenever any taxpayer is delinquent in the payment of the tax, the board, or its authorized representative, may seize any property, real or personal, of the…
   • § 43432 Notice of the sale, and the time and place thereof, shall be given to the delinquent taxpayer and to all persons who have an interest of record in the property…
   • § 43433 At the sale the property shall be sold by the board, or by its authorized agent, in accordance with law and the notice, and the board shall deliver to the…
   • § 43434 If upon the sale the moneys received exceed the amount of all taxes, penalties, and costs due the state from the taxpayer, the board shall return the excess to…
5. ARTICLE 5. Miscellaneous §§ 43441–43450 · 13 sections

   • § 43441 If any taxpayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against such a taxpayer…
   • § 43442 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…
   • § 43443 All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession,…
   • § 43444 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…
   • § 43444.2 (a) The California Department of Tax and Fee Administration may, by notice of levy, served personally, by first-class mail, or by electronic transmission or…
   • § 43444.3 (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…
   • § 43445 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…
   • § 43446 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)…
   • § 43447 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…
   • § 43448 (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…
   • § 43448.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 43448 an…
   • § 43449 (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…
   • § 43450 (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…