Statute · California Public Resources Code
Cal. Pub. Res. Code § 3423 — Assessment and Collection of Charges
Cal. Pub. Res. Code § 3423
- Type
- Statute
- Source
- California Public Resources Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) If any person fails to pay any charge or penalty imposed under this chapter 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…
Citator
Cal. Pub. Res. Code § 3423 — Assessment and Collection of Charges is in force in the current edition of the Code, and nothing recorded condemns it.
(a) If any person fails to pay any charge or penalty imposed under this chapter 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 only, “due and payable” means the date the charges required to be paid pursuant to Section 3420 are assessed under this chapter.