Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

170.0000 COLLECTION OF TAX BY BOARD

Annotation 170.0001

(a) IN GENERAL

170.0001 Bankruptcy Effect on Ten-Year State Tax Lien. The amount of any unpaid or underpaid tax, which has become due and payable as that term is defined in Revenue and Taxation Code section 6757, becomes a perfected and enforceable state tax lien on the date it becomes due and payable. A statutory state tax lien continues in effect for ten years from the date of its creation unless it is released or discharged. Under Government Code section 7170(a), if a notice of state tax lien is not filed or recorded during that ten-year period, the tax lien is extinguished ten years after the date of its creation. A notice of state tax lien is not effective to extend a statutory lien if it is filed or recorded after the statutory lien expires. When a notice of state tax lien is timely filed or recorded, the state tax lien continues in effect for a period of ten years from the date of filing or recording. If the taxpayer declares bankruptcy during the period, time continues to run for expiration of the lien. If the ten-year period has not expired when the taxpayer emerges from bankruptcy, the Board has the remainder of the period, or a 30-day period, whichever is longer, to file a notice of state tax lien. If the ten-year period has expired, the Board still has a 30-day period within which to file the Notice. 12/21/94, 11/3/08. (Am. 2010-1).