California Codes > Revenue and Taxation Code > Division 2 > Part 1 > Chapter 6 > Article 9 – Collection of Tax Debts Due to the Internal Revenue Service or Other States
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| § 6850 | (a) The board may enter into an agreement to collect any … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 1 > Chapter 6 > Article 9 - Collection of Tax Debts Due to the Internal Revenue Service or Other States
- 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.