California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 6 > Article 2 – Lien of Tax
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| § 7872 | (a) If any person fails to pay any amount imposed under this … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 6 > Article 2 - Lien of Tax
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Contract: A legal written agreement that becomes binding when signed.
- County: includes "city and county. See California Public Resources Code 14
- Forest resource improvement project: means a project undertaken pursuant to Section 4795 or a loan made pursuant to Section 4796. See California Public Resources Code 4793
- landowner: means either the person or persons owning the land or the person or persons owning the timber. See California Public Resources Code 4793
- 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
- Prevailing rate: means the average annual rate earned by the state on moneys deposited in the Pooled Money Investment Account in the General Fund. See California Public Resources Code 4793