CHAPTER 7. Collection of Tax [60401. - 60496.]

Chapter 7 added by Stats. 1994, Ch. 912, Sec. 17.

§§ 60401–60496 · 35 sections

1. ARTICLE 1. Security for Tax §§ 60401–60408 · 8 sections

   • § 60401 The board, whenever it deems it necessary to ensure compliance with this part or any rule or regulation adopted under this part, may require any person to…
   • § 60402 If any person is delinquent in the payment of any obligation imposed under this part, or in the event a determination has been made against a person that…
   • § 60403 After receiving the notice, the persons so notified shall not transfer nor make any other disposition of the credits, other personal property, or debts in…
   • § 60404 All persons so notified shall forthwith after receipt of the notice advise the board of all credits, other personal property, or debts in their possession,…
   • § 60405 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…
   • § 60406 If, at the time a person ceases to operate under this part, the board holds a security pursuant to Section 60401 in the form of cash, or insured deposits in…
   • § 60407 (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…
   • § 60408 (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…
2. ARTICLE 2. Suit for Tax §§ 60421–60423 · 3 sections

   • § 60421 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…
   • § 60422 In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of…
   • § 60423 In the action a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax of the delinquency of the amount of tax,…
3. ARTICLE 3. Lien of Tax §§ 60441–60445 · 5 sections

   • § 60441 Notwithstanding Section 60445, the tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any qualified motor…
   • § 60442 The lien arising under Section 60441 attaches at the time a qualified motor vehicle is operated in this state through the use of diesel fuel taxable under this…
   • § 60443 The lien arising under Section 60441 shall not be removed until the tax, interest, and penalties are paid or the qualified motor vehicle or other property…
   • § 60444 The lien arising under Section 60441 as to the tax and interest, but exclusive of penalties, upon personal property is paramount to all private liens or…
   • § 60445 (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 4. Warrant for Collection of Tax §§ 60451–60453 · 3 sections

   • § 60451 At any time within three years after any person is delinquent in the payment of any amount required by this part to be paid or within 10 years after the last…
   • § 60452 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…
   • § 60453 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 §§ 60461–60464 · 6 sections

   • § 60461 Whenever any person is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may seize any property,…
   • § 60462 Notice of the sale and the time and place thereof shall be given in writing at least 20 days before the date set for the sale to the delinquent person and to…
   • § 60462.5 The board may seize any qualified motor vehicle subject to the lien of the tax and thereafter sell the qualified motor vehicle at private sale to pay the tax…
   • § 60462.6 Notice of the sale shall be given in writing to the delinquent person and to all persons who have an interest of record in the qualified motor vehicle at least…
   • § 60463 At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to the purchaser a bill of…
   • § 60464 If upon any sale the moneys received exceed the amount due to the state from the taxpayer, the board shall return the excess to the taxpayer and obtain his or…
6. ARTICLE 6. Successor Withholding and Liability §§ 60471–60474 · 4 sections

   • § 60471 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 assign shall…
   • § 60472 (a) If the purchaser of a business or stock of goods fails to withhold the purchase price as required, he or she becomes personally liable for the payment of…
   • § 60473 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…
   • § 60474 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 Provisions §§ 60491–60496 · 6 sections

   • § 60491 The remedies of the state provided for in this chapter are cumulative, and no action taken by the board constitutes an election by the state to pursue any…
   • § 60492 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…
   • § 60493 (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…
   • § 60493.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 60493 an…
   • § 60495 (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…
   • § 60496 (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…