ARTICLE 2. Priority and Lien of Tax

Article 2 added by Stats. 1959, Ch. 1040.

§§ 30321–30322 · 2 sections

• § 30321 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)…
• § 30322 (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…