CHAPTER 7. Collections [1701. - 1900.]

Chapter 7 enacted by Stats. 1953, Ch. 308.

§§ 1701–1900 · 35 sections

1. ARTICLE 1. Priority and Lien of Tax §§ 1701–1703 · 3 sections

   • § 1701 The wage earner and employer contributions required to be paid by any employing unit under this division, together with interest and penalties, shall be…
   • § 1702 Section 1701 does not give the state a preference over any lien or security interest which was recorded or perfected prior to the time when the state records…
   • § 1703 (a) If any employing unit or other person fails to pay any amount imposed under this division at the time that it becomes due and payable, the amount thereof,…
2. ARTICLE 2. Liability of Successors, Officers and Fiduciaries §§ 1731–1736 · 7 sections

   • § 1731 Any person or employing unit that acquires the organization, trade or business, or substantially all the assets thereof, of an employer shall withhold in trust…
   • § 1732 (a) Upon request of either of the parties to an acquisition as described in Section 1731, the department shall within 30 days issue a certificate, or a…
   • § 1733 Any person or employing unit that fails to withhold money or other property or fails to pay the amount or value of the property withheld as provided in…
   • § 1734 The director shall have all of the remedies for collection against any person or employing unit that acquires the organization, trade or business, or…
   • § 1735 Any officer, major stockholder, or other person, having charge of the affairs of a corporate, association, registered limited liability partnership or foreign…
   • § 1735.1 (a) An individual who has been assessed under the provisions of Section 1128.1, or an officer, major stockholder, or other person having charge of the affairs…
   • § 1736 In addition to other penalties prescribed in this division, failure to file the notice required by Section 1090 shall cause the assignee, receiver, trustee in…
3. ARTICLE 3. Notices of Levy §§ 1755–1758 · 5 sections

   • § 1755 (a) If any person or employing unit is delinquent in the payment of any contributions, penalties, or interest provided for in this division, the director may,…
   • § 1755.1 (a) In order to implement Section 1755, the department may serve notice to an address for any financial institution, as defined in Section 481.113 of the Code…
   • § 1756 Notices of levy to the state, pursuant to Section 1755, shall be given to the state department, board, office or commission prior to the time it presents the…
   • § 1757 Any person notified pursuant to Section 1755 or 1755.1 who fails or refuses to surrender any credits or other personal property, or pay any debts owing to the…
   • § 1758 As used in this article “person” includes this State and any county, city and county, municipality, district or other political subdivision thereof.
4. ARTICLE 4. Warrant for Collection §§ 1785–1787 · 3 sections

   • § 1785 If any amount required to be paid under this division is not paid when due, the director or the director’s authorized representative may, not later than three…
   • § 1786 The department may pay or advance to the sheriff, marshal, or peace officer of the Department of the California Highway Patrol the same fees, commissions, and…
   • § 1787 The fees, commissions, and expenses incurred in connection with the levying and execution of a warrant are the obligation of the person or employing unit…
5. ARTICLE 5. Summary Judgment §§ 1815–1818 · 4 sections

   • § 1815 If any employing unit is delinquent in the payment of any contributions, penalties or interest provided for in this division, the director may, not later than…
   • § 1816 An abstract of a judgment secured pursuant to this article or a copy thereof may be recorded with the county recorder of any county and from the time of the…
   • § 1817 (a) If the director determines that the amount of any contributions, interest, and penalties are sufficiently secured by a lien on other property or that the…
   • § 1818 The right of the director to use the summary judgment procedure contained in this article shall be in addition to any other collection procedure contained in…
6. ARTICLE 6. Civil Action §§ 1851–1855 · 5 sections

   • § 1851 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding, in any court against this State or against…
   • § 1852 In addition to any other tax administration and collection procedures authorized in this division, the director may bring an action in the courts of this or…
   • § 1853 The courts of this State shall give preference on their calendar to any civil action brought by or against the director over all other civil litigation except…
   • § 1854 In any civil action brought by or against the director a certificate under oath by the director or his authorized agent showing the delinquency shall be prima…
   • § 1855 (a) A civil action may be commenced at the request of the director in the name of the State of California to enjoin any individual or entity from conduct that,…
7. ARTICLE 7. Additional Remedies § 1860 · 1 section

   • § 1860 (a) For the purpose of collecting delinquent contributions, interest, and penalties, the director may enter into an agreement with one or more private persons,…
8. ARTICLE 8. Offers in Compromise §§ 1870–1875 · 6 sections

   • § 1870 (a) When an employer or any individual assessed under Section 1735 owes delinquent contributions, withholdings, penalty, or interest to the department, the…
   • § 1871 No agreement negotiated by the director under Section 1870 that reduces any liability by ten thousand dollars ($10,000) or more shall be effective until it is…
   • § 1872 A determination by the director that it would not be in the best interest of the state to accept partial payment in satisfaction of a tax liability shall not…
   • § 1873 (a) Once the terms of the compromise agreement are fulfilled, including payment of the amount offered, the following shall occur: (1) The liability shall be…
   • § 1874 In cases of joint and several liability, and where amounts are owed under Section 1735, an agreement under Section 1870 to accept partial payment in…
   • § 1875 (a) If an offer under Section 1870 to accept partial payment in satisfaction of the liability has been accepted, and it is subsequently determined that any…
9. ARTICLE 9. Penalty Assessments § 1900 · 1 section

   • § 1900 (a) (1) Notwithstanding any other law, the Department of Industrial Relations may enter into an agreement with the department that provides for the transfer of…