California Revenue and Taxation Code ARTICLE 4 - Miscellaneous
- Section 32381.
If any taxpayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against...
- Section 32382.
After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in...
- Section 32383.
All persons so notified shall forthwith after receipt of the notice advise the board of all credits, other personal property, or debts in their possession,...
- Section 32384.
If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required...
- Section 32385.
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 32386.
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 32387.
(a) The board may, by notice of levy served personally or by first-class mail, require all persons having in their possession, or under their control, any...
- Section 32387.5.
(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...
- Section 32388.
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 32389.
(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 32389.5.
The board, beginning no later than July 1, 2000, shall provide each taxpayer who has an installment payment agreement in effect under Section 32389 an...
- Section 32390.
(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