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Section 60445 Of Article 3. Lien Of Tax From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 7. >> Article 3.
60445
. (a) If any person fails to pay any amount imposed under this
part 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. That 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, amounts are "due and payable" on the following dates:
(1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent.
(2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board.
(3) For amounts determined under Section 60330 (pertaining to jeopardy assessments), the date the notice of the board's finding is mailed or issued.
(4) For all other amounts, the date the assessment is final.
(b) For the purpose of this section, amounts are "due and payable" on the following dates:
(1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent.
(2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board.
(3) For amounts determined under Section 60330 (pertaining to jeopardy assessments), the date the notice of the board's finding is mailed or issued.
(4) For all other amounts, the date the assessment is final.
