§ 11491 The tax, together with the interest and penalties thereon, …
§ 11492 The lien upon personal property created by this part attaches as of …
§ 11493 The lien upon personal property shall not be removed until the tax, …
§ 11494 The lien upon personal property is paramount to all private liens or …
§ 11495 If any amount required to be paid to the state under this part is not …
§ 11496 The board may at any time release all or any portion of the property …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 6 > Chapter 4 > Article 3 - Lien of Tax

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • County: includes city and county. See California Revenue and Taxation Code 15
  • 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
  • Personal property: All property that is not real property.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.