CHAPTER 6. Collection of Tax [7851. - 7983.]

Chapter 6 added by Stats. 1941, Ch. 37.

§§ 7851–7983 · 32 sections

1. ARTICLE 1. Security for Tax §§ 7851–7855 · 5 sections

   • § 7851 If any supplier is delinquent in the payment of his or her tax, or in the event a determination has been made against him or her which remains unpaid, the…
   • § 7852 After receiving the notice the persons so notified shall neither transfer nor make other disposition of the credits, other personal property, or debts in their…
   • § 7853 All persons so notified shall forthwith after receipt of the notice advise the Controller of all credits, other personal property, or debts in their…
   • § 7854 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…
   • § 7855 (a) The Controller may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control, any…
2. ARTICLE 1.5. Suit for Tax §§ 7861–7865 · 5 sections

   • § 7861 The Controller may request the Attorney General to bring suit for the recovery of any unpaid tax, interest, penalties, and costs.
   • § 7862 The Attorney General shall bring suit for any amount due and costs on the written request of the Controller and in the name of the people of the State of…
   • § 7863 Payment of an amount to the board for and on account of the tax and the acceptance thereof does not bar an action by the state to recover any additional amount…
   • § 7864 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…
   • § 7865 In the action a certificate issued by the board showing unpaid taxes determined against any supplier shall be prima facie evidence of all of the following: (a)…
3. ARTICLE 2. Lien of Tax § 7872 · 1 section

   • § 7872 (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 2.5. Warrant for Collection of Tax §§ 7881–7884 · 4 sections

   • § 7881 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…
   • § 7882 The warrant shall be directed to any sheriff or marshal and shall have the same force and effect as a writ of execution. The warrant shall be levied and sale…
   • § 7883 The Controller 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…
   • § 7884 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 3. Seizure and Sale §§ 7891–7895 · 5 sections

   • § 7891 Whenever any supplier is delinquent in the payment of the tax, the Controller or his or her authorized representative may forthwith collect the tax due in the…
   • § 7892 Notice of the sale and the time and place thereof shall be given to the delinquent supplier and to all persons who have an interest of record in the property…
   • § 7893 At the sale the Controller or his or her authorized agent shall sell the property in accordance with law and the notice and shall deliver to the purchaser a…
   • § 7894 The Controller may bid at the sale.
   • § 7895 If upon the sale the moneys received exceed the amount of all taxes, penalties, interest, and costs due the state from the supplier, the Controller shall…
6. ARTICLE 4. Collection of Tax From Deposited Security § 7916 · 1 section

   • § 7916 Upon receipt of a certificate of the Controller setting forth the amount of a taxpayer’s delinquencies, the board shall pay to the Controller the amount so…
7. ARTICLE 5. Sale of State-Acquired Property §§ 7931–7935 · 5 sections

   • § 7931 Whenever the state acquires any real or personal property seized and sold for delinquent taxes of the supplier, the Controller may, with the consent of the…
   • § 7932 He may advertise the sale by one publication, at least 10 days before the date set for the sale, in a newspaper of general circulation in the county in which…
   • § 7933 The Controller or his authorized representative shall conduct the sale, and he may reject any or all bids at the sale.
   • § 7934 The Controller shall distribute the proceeds of the sale in the following order: (a) The payment of all expenses of the sale. (b) The payment of all amounts…
   • § 7935 At the sale the Controller shall deliver to the purchaser a bill of sale for any personal property and a deed for any real property sold. The bill of sale or…
8. ARTICLE 6. Payment on Termination of Business §§ 7956–7959 · 4 sections

   • § 7956 Whenever a supplier ceases to engage in business as a supplier within the state by reason of the discontinuance, sale, or transfer of the business, the…
   • § 7957 The notice shall give the date of discontinuance or, in the event of a sale or transfer of the business, the date thereof and the name and address of the…
   • § 7958 All amounts under this part, not yet due and payable under other provisions hereof, become due and payable concurrently with the discontinuance, sale, or…
   • § 7959 Unless notice is given as provided by Section 7956, the purchaser or transferee becomes liable for all taxes and penalties under this part accrued against the…
9. ARTICLE 7. Miscellaneous Provisions §§ 7982–7983 · 2 sections

   • § 7982 The remedies of the State provided for in this chapter are cumulative, and no action taken by the Controller or the Attorney General constitutes an election by…
   • § 7983 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…