California Revenue and Taxation Code ARTICLE 2 - Judgment for Tax

• Section 43413.
  (a) If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount thereof,...
• Section 43414.
  (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien on other property or that the release...

Last modified: October 22, 2018