California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 6 > Article 4 – Priority and Lien of Tax
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| § 38531 | The amounts required to be paid by any person under this part … |
| § 38532 | (a) If any amount required to be paid to the state under this … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 18.5 > Chapter 6 > Article 4 - Priority and Lien of Tax
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19