California Revenue and Taxation Code ARTICLE 2 - Priority and Lien of Tax

• Section 30321.
  The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the...
• Section 30322.
  (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including...

Last modified: October 22, 2018