California Revenue and Taxation Code

§ 45451

RTC § 45451 Effective Jan 1, 2007Div. 2 · Part 23 · Ch. 4 · Art. 2

Statute text

(a)If any person fails to pay any amount imposed pursuant to this part 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. 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, amounts are due and payable on the following dates:

(1)For amounts disclosed on a report received by the board before the date the return is delinquent, the date the amount would have been due and payable.

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Legislative history

Amended by Stats. 2006, Ch. 538, Sec. 633. Effective January 1, 2007.