ARTICLE 1. Priority and Lien of Tax [1701. - 1703.]

Article 1 enacted by Stats. 1953, Ch. 308.

§§ 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,…