California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 6 > Article 2.5 – Priority and Lien of Surcharge
Current as of: 2024 | Check for updates
|
Other versions
| § 40157 | The amounts required to be paid by any person under this part … |
| § 40158 | (a) If any person fails to pay any amount imposed under this … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 19 > Chapter 6 > Article 2.5 - Priority and Lien of Surcharge
- 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
- County: includes "city and county. See California Public Resources Code 14
- 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