Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Chapter 4. Collection of Fee

Article 2. Judgment for Fee

Section 50123

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".