CHAPTER 4. Collection of Fee [46401. - 46467.]

Chapter 4 added by Stats. 1991, Ch. 300, Sec. 6.

§§ 46401–46467 · 29 sections

1. ARTICLE 1. Security for Fee §§ 46401–46407 · 7 sections

   • § 46401 (a) The board, whenever it determines it to be necessary to ensure compliance with this part, may require any person subject to this part to place with it such…
   • § 46402 If any feepayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against the feepayer which…
   • § 46403 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…
   • § 46404 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,…
   • § 46405 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…
   • § 46406 (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all…
   • § 46407 (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…
2. ARTICLE 2. Suit for Fee §§ 46411–46412 · 2 sections

   • § 46411 The board may bring any legal actions as are necessary to collect any deficiency in the fee required to be paid, and, upon the board’s request, the Attorney…
   • § 46412 In any suit brought to enforce the rights of the state with respect to fees, a certificate by the board showing the delinquency shall be prima facie evidence…
3. ARTICLE 3. Judgment for Fee §§ 46421–46422 · 2 sections

   • § 46421 (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…
   • § 46422 (a) If the board determines that the amount of fee, interest, and penalties are sufficiently secured by a lien on other property or that the release or…
4. ARTICLE 4. Warrant for Collection §§ 46431–46433 · 3 sections

   • § 46431 At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or the last recording or filing of a…
   • § 46432 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…
   • § 46433 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…
5. ARTICLE 5. Seizure and Sale §§ 46441–46444 · 4 sections

   • § 46441 Whenever any feepayer is delinquent in the payment of the fee, the board or its authorized representative may seize any property, real or personal, of the…
   • § 46442 (a) Notice of the sale, and the time and place thereof, shall be given to the delinquent feepayer and to all persons who have an interest of record in the…
   • § 46443 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…
   • § 46444 If, upon the sale, the moneys received exceed the amount of all fees, penalties, and costs due the state from the feepayer, the board shall return the excess…
6. ARTICLE 6. Successor Withholding and Liability §§ 46451–46454 · 4 sections

   • § 46451 If any person liable for any amount under this part sells out his or her business or stock of goods or quits the business, his or her successor or assigns…
   • § 46452 (a) If the purchaser of a business or stock of goods fails to withhold from the purchase price as required, he or she shall become personally liable for the…
   • § 46453 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 the certificate, or…
   • § 46454 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…
7. ARTICLE 7. Miscellaneous §§ 46461–46467 · 7 sections

   • § 46461 The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or the Attorney General constitutes an election by the…
   • § 46462 (a) 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…
   • § 46463 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…
   • § 46464 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together with interest…
   • § 46464.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 46464 an…
   • § 46466 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount due and payable under…
   • § 46467 (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…