Cal. Rev. & Tax. Code § 60445

# (a)

If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. That lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.

# (b)

For the purpose of this section, amounts are “due and payable” on the following dates:

(1)For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent.

(2)For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board.

(3)For amounts determined under Section 60330 (pertaining to jeopardy assessments), the date the notice of the board’s finding is mailed or issued.

(4)For all other amounts, the date the assessment is final.