California Revenue and Taxation Code ARTICLE 1 - Security for Tax

• Section 11451.
  (a) If any person is delinquent in the payment of the amount required to be paid by him or her or in the event a determination...
• Section 11452.
  (a) Subject to the limitations in subdivisions (b) and (c), the board may, by notice of levy, served personally or by first-class mail, require all persons...
• Section 11453.
  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure,...

Last modified: October 22, 2018