California Revenue and Taxation Code ARTICLE 3 - Judgment for Fee

• Section 46421.
  (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 46422.
  (a) If the board determines that the amount of fee, interest, and penalties are sufficiently secured by a lien on other property or that the release...

Last modified: October 22, 2018