California Legal Codes and Statutes

California State Legal Resource Portal

Chapter 6 - Collection of Tax

California Revenue and Taxation Code — §§ 6701-6850

Article 1 - Security for Tax

Article 2 - Suit for Tax

Article 3 - Judgment for Tax

Article 4 - Priority and Lien of Tax

Article 5 - Warrant for Collection of Tax

Article 6 - Seizure and Sale

Article 7 - Payment on Termination of Business and Successor’s Liability

Article 8 - Miscellaneous Provisions

Article 9 - Collection of Tax Debts Due to the Internal Revenue Service or Other States