California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 5 > Article 2 – Priority and Lien of Tax
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| § 30321 | The amounts required to be paid by any person under this part … |
| § 30322 | (a) If any person fails to pay any amount imposed under this … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 5 > Article 2 - 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.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- 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