California Revenue and Taxation Code ARTICLE 2 - Lien of Tax

• Section 19221.
  (a) If any taxpayer or person fails to pay any liability imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001)...
• Section 19222.
  For the purposes of this section, if any certified, treasurer's, or cashier’s check (or other guaranteed draft), or any money order received in payment of...
• Section 19223.
  Upon recordation or filing of a notice of state tax lien pursuant to Section 7171 of the Government Code by the Franchise Tax Board for...
• Section 19224.
  The notice required to be given by Section 19223 may be served upon the fiduciary personally, or by mail; if by mail, service shall be...
• Section 19225.
  (a) (1) The Franchise Tax Board shall notify in writing the person described in Section 19221 of the filing or recording of a notice of state tax...
• Section 19226.
  (a) At the request of the owner whose property is subject to any lien under Section 19221, the Franchise Tax Board shall issue a release of...

Last modified: October 22, 2018