Chapter 6. Collection of Tax

Article 1. Security For Tax

• Ca. Rev. and Tax. Code § 6701 Security
• Ca. Rev. and Tax. Code § 6702 Notice
• Ca. Rev. and Tax. Code § 6703 Notice of Levy
• Ca. Rev. and Tax. Code § 6704 Employer's Liability

Article 2. Suit For Tax

• Ca. Rev. and Tax. Code § 6711 Collection Action
• Ca. Rev. and Tax. Code § 6712 Prosecution
• Ca. Rev. and Tax. Code § 6713 Writ of Attachment
• Ca. Rev. and Tax. Code § 6714 Prima Facie Evidence
• Ca. Rev. and Tax. Code § 6715 Process

Article 3. Judgment For Tax

• Ca. Rev. and Tax. Code § 6736 Request For Judgment
• Ca. Rev. and Tax. Code § 6737 Entry of Judgment; Filing By Clerk
• Ca. Rev. and Tax. Code § 6738 Filing Abstract of Judgment; Lien
• Ca. Rev. and Tax. Code § 6739 Execution
• Ca. Rev. and Tax. Code § 6740 Release of Property Subject to Lien Or Subordination; Release of Lien

Article 4. Priority and Lien of Tax

• Ca. Rev. and Tax. Code § 6756 Satisfaction of Amounts Required to Be Paid
• Ca. Rev. and Tax. Code § 6757 State Tax Lien; Amounts Due and Payable

Article 5. Warrant For Collection of Tax

• Ca. Rev. and Tax. Code § 6776 Warrant For Enforcement of Lien and Collection
• Ca. Rev. and Tax. Code § 6777 Payment of Sheriff, Marshal, Or Department of California Highway Patrol
• Ca. Rev. and Tax. Code § 6778 Payment and Collection of Fees, Commissions, and Expenses

Article 6. Seizure and Sale

• Ca. Rev. and Tax. Code § 6796 Manner of Collection
• Ca. Rev. and Tax. Code § 6797 Notice of Sale
• Ca. Rev. and Tax. Code § 6798 Sale of Property; Bill of Sale Or Deed
• Ca. Rev. and Tax. Code § 6799 Excess Moneys

Article 7. Payment On Termination of Business and Successor's Liability

• Ca. Rev. and Tax. Code § 6811 Withholding By Successors Or Assigns
• Ca. Rev. and Tax. Code § 6812 Personal Liability
• Ca. Rev. and Tax. Code § 6813 Issuance of Certificate
• Ca. Rev. and Tax. Code § 6814 Enforcement of Obligation of Successor
• Ca. Rev. and Tax. Code § 6815 Security As Payment

Article 8. Miscellaneous Provisions

• Ca. Rev. and Tax. Code § 6826 Report On Collections
• Ca. Rev. and Tax. Code § 6827 Cumulative Remedies
• Ca. Rev. and Tax. Code § 6828 Board Acting On Behalf of People
• Ca. Rev. and Tax. Code § 6829 Personal Liability For Unpaid Taxes
• Ca. Rev. and Tax. Code § 6830 Agreement With Collection Agency
• Ca. Rev. and Tax. Code § 6831 Partnership Agreement
• Ca. Rev. and Tax. Code § 6832 Installment Payment Agreement
• Ca. Rev. and Tax. Code § 6832.5 Annual Statement
• Ca. Rev. and Tax. Code § 6832.6 Notice of Authorization to Enter Into Agreement to Accept Payment of Use Tax In Installments
• Ca. Rev. and Tax. Code § 6833 Collection Cost Recovery Fee
• Ca. Rev. and Tax. Code § 6835 Agreement For Purpose of Collecting Delinquent Tax Debts

Article 9. Collection of Tax Debts Due to the Internal Revenue Service Or Other States

• Ca. Rev. and Tax. Code § 6850 Agreement to Collect Delinquent Tax Debt