California Revenue and Taxation Code ARTICLE 5 - Miscellaneous

  • Section 45601.
    If any fee payer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a...
  • Section 45602.
    After receiving the notice, the persons so notified shall not transfer or make any other disposition of the credits, other personal property, or debts in...
  • Section 45603.
    All persons so notified shall immediately, after receipt of the notice, advise the board of all credits, other personal property, or debts in their possession,...
  • Section 45604.
    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 45605.
    (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 45605.5.
    (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 45606.
    The remedies of the state provided for in this chapter are cumulative, and no action taken by the board or by the Attorney General constitutes...
  • Section 45607.
    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 45608.
    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 45609.
    (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any fees due, together with...
  • Section 45609.5.
    The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 45609 an...
  • Section 45610.
    (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of fee, interest, penalty, or other amount due...

Last modified: October 22, 2018