Rev. & Tax. Code, § 40158 · Article 2.5. Priority and Lien of Surcharge
Rev. & Tax. Code, § 40158
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
(b) For the purpose of this section, amounts are “due and payable” on the following dates:
(1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent.
(2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board.
(3) For all other amounts, the date the assessment is final.
Notes and commentary — not statutory text
History
Added by Stats. 1982, Ch. 1589, Sec. 28.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40158.
- Text hash
- sha256 8d8f6ebde0461e346937f74fc4896b0082a215bae5d31c44c944a0e143c74f37
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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