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California Public Resources Code

§ 3423

PRC § 3423Div. 3 · Ch. 1 · Art. 7

Statute text

View on leginfo.ca.gov
(a)If any person fails to pay any charge or penalty imposed under this chapter at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
(b)For the purpose of this section only, “due and payable” means the date the charges required to be paid pursuant to Section 3420 are assessed under this chapter.

Legislative history

Amended by Stats. 1980, Ch. 600, Sec. 8.

Source: California Public Resources Code § 3423 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.