California Revenue and Taxation Code ARTICLE 7 - Miscellaneous Provisions

• Section 60491.
  The remedies of the state provided for in this chapter are cumulative, and no action taken by the board constitutes an election by the state...
• Section 60492.
  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 60493.
  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with...
• Section 60493.5.
  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 60493 an...
• Section 60495.
  (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due...

Last modified: October 22, 2018