Rev. & Tax. Code, § 50123 · Article 2. Judgment for Fee
Rev. & Tax. Code, § 50123
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 1990, Ch. 1366, Sec. 60. Effective September 27, 1990.
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=50123.
- Text hash
- sha256 5eeff07abab89c73d60bfc4e20e5d972262305ce227aee6fd6da07c8440abf86
- 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
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