Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Chapter 4. Collection of Fee
Article 2. Judgment for Fee
50123. State tax lien. If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount, including interest and penalties, together with any costs in addition to the amount, are a perfected and enforceable state tax lien which is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
History.—Stats, 1990, Ch. 1366, in effect September 27, 1990, added "interest and" before "penalties".