Rev. & Tax. Code, § 55141 · Article 2. Judgment for Fee
Rev. & Tax. Code, § 55141
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. 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 amounts determined under Section 55101, 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
Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.
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=55141.
- Text hash
- sha256 068ce5bfb425efc02bc46e54994fefae0e8b3cd996822d1f9619e18b9b7aa676
- 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
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