California Code
PART 1 - SALES AND USE TAXES
CHAPTER 6 - Collection of Tax

ARTICLE 1 - Security for Tax

Section 6701. - 6701. The board, whenever it deems it necessary to ensure...

Section 6702. - 6702. (a) If any person is delinquent in the payment...

Section 6703. - 6703. (a) Subject to the limitations in subdivisions (b) and...

Section 6704. - 6704. (a) Notwithstanding Article 7 (commencing with Section 706.151) of...

ARTICLE 2 - Suit for Tax

Section 6711. - 6711. At any time within three years after any tax...

Section 6712. - 6712. The Attorney General shall prosecute the action, and the...

Section 6713. - 6713. In the action a writ of attachment may be...

Section 6714. - 6714. In the action a certificate by the board showing...

Section 6715. - 6715. In any action relating to the use tax brought...

ARTICLE 3 - Judgment for Tax

Section 6736. - 6736. If any amount required to be paid to the...

Section 6737. - 6737. The clerk of the court immediately upon the filing...

Section 6738. - 6738. An abstract of the judgment or a copy of...

Section 6739. - 6739. Execution shall issue upon the judgment upon request of...

Section 6740. - 6740. (a) If the board determines that the amount of...

ARTICLE 4 - Priority and Lien of Tax

Section 6756. - 6756. The amounts required to be paid by any person...

Section 6757. - 6757. (a) If any person fails to pay any amount...

ARTICLE 5 - Warrant for Collection of Tax

Section 6776. - 6776. At any time within three years after any person...

Section 6777. - 6777. The board may pay or advance to the sheriff,...

Section 6778. - 6778. The fees, commissions, and expenses are the obligation of...

ARTICLE 6 - Seizure and Sale

Section 6796. - 6796. At any time within three years after any person...

Section 6797. - 6797. Notice of the sale and the time and place...

Section 6798. - 6798. At the sale the board shall sell the property...

Section 6799. - 6799. If upon the sale the moneys received exceed the...

ARTICLE 7 - Payment on Termination of Business and Successor s Liability

Section 6811. - 6811. If any person liable for any amount under this...

Section 6812. - 6812. (a) If the purchaser of a business or stock...

Section 6813. - 6813. The certificate may be issued after the payment of...

Section 6814. - 6814. (a) The obligation of the successor shall be enforced...

Section 6815. - 6815. If at the time a business is discontinued the...

ARTICLE 8 - Miscellaneous Provisions

Section 6826. - 6826. The board shall report to the Controller the amount...

Section 6827. - 6827. The remedies of the State provided for in this...

Section 6828. - 6828. In all proceedings under this chapter the board may...

Section 6829. - 6829. (a) Upon the termination, dissolution, or abandonment of the...

Section 6830. - 6830. (a) For the purpose of identifying persons or businesses...

Section 6831. - 6831. The board shall not be subject to subdivisions (c)...

Section 6832. - 6832. (a) The board may, in its discretion, enter into...

Section 6832.5. - 6832.5. On or before July 1, 2000, the board shall...

Section 6832.6. - 6832.6. In the case of liability for use tax arising...

Section 6833. - 6833. (a) A collection cost recovery fee shall be imposed...

Section 6835. - 6835. (a) The board may enter into an agreement with...

ARTICLE 9 - Collection of Tax Debts Due to the Internal Revenue Service or Other States

Section 6850. - 6850. (a) The board may enter into an agreement to...