California Code
PART 6 - PRIVATE RAILROAD CAR TAX
CHAPTER 4 - Collection of Tax

ARTICLE 1 - Security for Tax

Section 11451. - 11451. (a) If any person is delinquent in the payment...

Section 11452. - 11452. (a) Subject to the limitations in subdivisions (b) and...

Section 11453. - 11453. (a) Notwithstanding Article 7 (commencing with Section 706.151) of...

ARTICLE 2 - Suit for Tax

Section 11471. - 11471. At any time within four years after any tax...

Section 11472. - 11472. The Attorney General shall prosecute the action, and the...

Section 11473. - 11473. In the action a writ of attachment may be...

Section 11474. - 11474. In the action a certificate by the board showing...

Section 11475. - 11475. In any action brought under this part, process may...

ARTICLE 3 - Lien of Tax

Section 11491. - 11491. The tax, together with the interest and penalties thereon,...

Section 11492. - 11492. The lien upon personal property created by this part...

Section 11493. - 11493. The lien upon personal property shall not be removed...

Section 11494. - 11494. The lien upon personal property is paramount to all...

Section 11495. - 11495. If any amount required to be paid to the...

Section 11496. - 11496. The board may at any time release all or...

ARTICLE 4 - Warrant for Collection of Tax

Section 11501. - 11501. At any time within four years after any person...

Section 11502. - 11502. The board may pay or advance to the sheriff...

Section 11503. - 11503. The fees, commissions, and expenses are the obligation of...

ARTICLE 5 - Seizure and Sale

Section 11511. - 11511. At any time within four years after any person...

Section 11512. - 11512. Notice of the sale and the time and place...

Section 11513. - 11513. At the sale the board shall sell the property...

Section 11514. - 11514. If upon the sale the moneys received exceed the...

ARTICLE 6 - Payment on Termination of Business and Successor s Liability

Section 11521. - 11521. If any person liable for any amount under this...

Section 11522. - 11522. If the purchaser of a business fails to withhold...

Section 11523. - 11523. The certificate may be issued after the payment of...

Section 11524. - 11524. The obligation of the successor shall be enforced by...

ARTICLE 7 - Miscellaneous Provisions

Section 11531. - 11531. The remedies of the state provided for in this...

Section 11532. - 11532. In all proceedings under this chapter the board may...

Section 11533. - 11533. (a) Upon termination, dissolution, or abandonment of a corporate...

Section 11534. - 11534. (a) A collection cost recovery fee shall be imposed...