ARTICLE 5. Miscellaneous [43441. - 43450.]
Article 5 added by Stats. 1981, Ch. 756, Sec. 3.
§§ 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…