California Revenue and Taxation Code ARTICLE 1 - Security for Tax

• Section 6701.
  The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it any security...
• Section 6702.
  (a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a determination...
• Section 6703.
  (a) Subject to the limitations in subdivisions (b) and (c), the board may by notice of levy, served personally or by first-class mail, require all persons...
• Section 6704.
  (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...

Last modified: October 22, 2018