California Legal Codes and Statutes

California State Legal Resource Portal

Chapter 6 - Collection of Taxes

California Revenue and Taxation Code — §§ 38501-38578

Article 1 - Security for Tax

§§ 38501-38505

Article 2 - Suit for Tax

§§ 38511-38515

Article 3 - Judgment for Tax

§§ 38521-38525

Article 4 - Priority and Lien of Tax

§§ 38531-38532

Article 5 - Warrant for Collection of Tax

§§ 38541-38543

Article 6 - Seizure and Sale

§§ 38551-38554

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

§§ 38561-38565

Article 8 - Miscellaneous Provisions

§§ 38571-38578