Section 2189.1 Of Chapter 2. Effect Of Tax From California Revenue And Taxation Code >> Division 1. >> Part 4. >> Chapter 2.

. Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures. Any of those taxes, including penalties and cost charge, which remain unpaid after June 30, shall be transferred to the unsecured roll or abstract and shall become subject to additional penalties as provided in Section 2922.