Rev. & Tax. Code, § 45451 · Article 2. Judgment for Fee
Rev. & Tax. Code, § 45451
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 pursuant to 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. 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 report received by the board before the date the return is delinquent, the date the amount would have been due and payable.
(2) For amounts disclosed on a report filed on or after the date the return is delinquent, the date the return is received by the board or the year following the fee due date pursuant to Section 45151, whichever is later.
(3) For amounts determined under Section 45351, pertaining to jeopardy assessments, the date the notice of the board’s finding is mailed or issued.
(4) For all other amounts, the date the assessment is final.
Notes and commentary — not statutory text
History
Amended by Stats. 2006, Ch. 538, Sec. 633. Effective January 1, 2007.
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=45451.
- Text hash
- sha256 ec0c23577354e67c2b7b143313858e440dc2a9b0e6013fb5141dc0e245b087df
- Composed by
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.