(a) If any person fails to pay any amount imposed under this part at the time that
it becomes due and payable, the amount thereof, including penalties and interest,
together with any costs in addition thereto, shall thereupon be a perfected and enforceable
state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
(b) For the purpose of this section, amounts are “due and payable” on the following dates:
(1) For amounts disclosed on a return received by the board before the date the return
is delinquent, the date the return would have been delinquent;
(2) For amounts disclosed on a return filed on or after the date the return is delinquent,
the date the return is received by the board;
(3) For amounts determined under Section 8826 (pertaining to jeopardy assessments), the date the notice of the board's finding
is mailed or issued;
(4) For all other amounts, the date the assessment is final.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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