California Revenue and Taxation Code ARTICLE 1 - Security for Tax

• Section 38501.
  The board, whenever it deems it necessary to ensure compliance with this part, may require any person subject thereto, to place with it such security...
• Section 38502.
  (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 38503.
  (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 38503.5.
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure,...
• Section 38504.
  (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 38504.5.
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 38504 an...
• Section 38505.
  Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property...

Last modified: October 22, 2018