ARTICLE 3. Judgment for Fee [46421. - 46422.]

Cal. Revenue and Taxation Code - RTC 3.

in effect

Cal. Revenue and Taxation Code - RTC § 46421. Section 46421.

(a) If any person fails to pay any amount imposed pursuant to 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 lien. The lien shall be 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 amount would have been due and payable. (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 46301 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.

Cal. Revenue and Taxation Code - RTC § 46422. Section 46422.

(a) If the board determines that the amount of fee, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under this article will not jeopardize the collection of the amount of the fee, interest, and penalties, the board may at any time release all or any portion of the property subject to the lien from the lien or may subordinate the lien to other liens and encumbrances. (b) If the board finds that the liability represented by the lien imposed under this article, including any interest accrued thereon, is legally unenforceable, the board may release the lien. (c) A certificate by the board to the effect that any property has been released from a lien or that the lien has been subordinated to other liens and encumbrances is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026