Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 50123 — Judgment for Fee

Cal. Rev. & Tax. Code § 50123

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1990-09-27
Current through
Nov 2, 2026 (California Legislative Counsel)

If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount, including interest and penalties, together with any costs in addition to the amount, are a perfected and enforceable state tax lien which is subject to Chapter 14…

Citator

Cal. Rev. & Tax. Code § 50123 — Judgment for Fee is in force in the current edition of the Code, and nothing recorded condemns it.

If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount, including interest and penalties, together with any costs in addition to the amount, are a perfected and enforceable state tax lien which is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.