Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Hazardous Substances Tax Law
CHAPTER 4. COLLECTION OF TAX
Article 5. Miscellaneous
(a) Whenever the person is insolvent.
(b) Whenever the person makes a voluntary assignment of his or her assets.
(c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased.
(d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law.
This section does not give the state a preference over a lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code.
The preference given to the state by this section is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.