California Revenue and Taxation Code ARTICLE 4 - Priority and Lien of Tax

• Section 38531.
  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 38532.
  (a) If any amount required to be paid to the state under this part is not paid at the time that it becomes due and payable,...

Last modified: October 22, 2018