Chapter 6. Collection of Tax

Article 1. Security For Tax

• Ca. Rev. and Tax. Code § 7851 Notice
• Ca. Rev. and Tax. Code § 7852 No Transfer Or Other Disposition After Receipt of Notice
• Ca. Rev. and Tax. Code § 7853 Information Given Controller; Notice Requirements
• Ca. Rev. and Tax. Code § 7854 Liability to State
• Ca. Rev. and Tax. Code § 7855 Withholding After Notice of Levy

Article 1.5. Suit For Tax

• Ca. Rev. and Tax. Code § 7861 Request For Suit For Recovery of Unpaid Tax
• Ca. Rev. and Tax. Code § 7862 Bringing Suit
• Ca. Rev. and Tax. Code § 7863 Payment Not Bar to Action
• Ca. Rev. and Tax. Code § 7864 Writ of Attachment
• Ca. Rev. and Tax. Code § 7865 Prima Facie Evidence

Article 2. Lien of Tax

• Ca. Rev. and Tax. Code § 7872 State Tax Lien; "Due and Payable"

Article 2.5. Warrant For Collection of Tax

• Ca. Rev. and Tax. Code § 7881 Issuance of Warrant
• Ca. Rev. and Tax. Code § 7882 Levy and Sale
• Ca. Rev. and Tax. Code § 7883 Fees
• Ca. Rev. and Tax. Code § 7884 Fees;, Commissions, and Expenses Obligation of Person Required to Pay

Article 3. Seizure and Sale

• Ca. Rev. and Tax. Code § 7891 Seizure and Sale
• Ca. Rev. and Tax. Code § 7892 Notice
• Ca. Rev. and Tax. Code § 7893 Conduct of Sale
• Ca. Rev. and Tax. Code § 7894 Bidding By Controller
• Ca. Rev. and Tax. Code § 7895 Excess Moneys

Article 4. Collection of Tax From Deposited Security

• Ca. Rev. and Tax. Code § 7916 Collection From Deposited Security

Article 5. Sale of State-Acquired Property

• Ca. Rev. and Tax. Code § 7931 Sale of State-Acquired Property
• Ca. Rev. and Tax. Code § 7932 Advertising of Sale
• Ca. Rev. and Tax. Code § 7933 Conduct of Sale; Rejection of Bids
• Ca. Rev. and Tax. Code § 7934 Distribution of Sale Proceeds
• Ca. Rev. and Tax. Code § 7935 Bill of Sale

Article 6. Payment On Termination of Business

• Ca. Rev. and Tax. Code § 7956 Notice of Discontinuance, Sale, Or Transfer
• Ca. Rev. and Tax. Code § 7957 Content of Notice
• Ca. Rev. and Tax. Code § 7958 Amounts Due and Payable Concurrently With Discontinuance, Sale, Or Transfer
• Ca. Rev. and Tax. Code § 7959 Liability of Purchaser Or Transferee

Article 7. Miscellaneous Provisions

• Ca. Rev. and Tax. Code § 7982 Cumulative Remedies
• Ca. Rev. and Tax. Code § 7983 Effect of Partnership