California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 50123
Official textleginfo.legislature.ca.govlast amended
If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount, including interest and penalties, together with any costs in addition to the amount, are a perfected and enforceable state tax lien which is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
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