California Revenue and Taxation Code ARTICLE 5 - Miscellaneous

• Section 55201.
  If any feepayer is delinquent in the payment of any obligation imposed by this part, or if any determination has been made against a feepayer...
• Section 55202.
  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 55203.
  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 55204.
  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 55205.
  (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 55205.5.
  (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 55206.
  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 55207.
  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 55208.
  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 55209.
  (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 55209.5.
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 55209 an...
• Section 55211.
  (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