California Revenue and Taxation Code ARTICLE 2 - Judgment for Fee

• Section 45451.
  (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 45452.
  (a) If the board determines that the amount of any fee, interest, and penalties are sufficiently secured by a lien on other property or that the...

Last modified: October 22, 2018