California Revenue and Taxation Code ARTICLE 4 - Miscellaneous Provisions

• Section 30351.
  The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election...
• Section 30352.
  In all proceedings under this chapter the board may act on behalf of the people of the State of California.(Added by Stats. 1959, Ch. 1040.)
• Section 30353.
  The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for...
• Section 30354.
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with...
• Section 30354.5.
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 30354 an...
• Section 30354.7.
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due...

Last modified: October 22, 2018