reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 32306 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 4 - Redeterminations|Section 32306.

32306.  Any notice required by this section shall be served personally or by mail in the same manner as prescribed for service of notice by Section 32271.(Added by Stats. 1967, Ch. 881.)
CA Rev & Tax Code § 32311 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 5 - Jeopardy Determinations|Section 32311.

32311.  If the board believes that the collection of any amount of tax will be jeopardized by delay, it shall thereupon make a determination of the amount of tax due, noting that fact upon the determination, and the amount of tax shall be immediately due and payable. If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid, or a petition for redetermination is not filed, within 10 days after the service upon the taxpayer of notice of the determination, the determination becomes final, and the delinquency penalty and interest provided in Section 32252 shall attach to the amount of tax specified therein.(Amended by Stats. 2000, Ch. 923, Sec. 27. Effective January 1, 2001.)
CA Rev & Tax Code § 32312 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 5 - Jeopardy Determinations|Section 32312.

32312.  The taxpayer against whom a jeopardy determination is made may file a petition for the redetermination thereof, pursuant to Article 4 of this chapter, with the board within 10 days after the service upon him of notice of the determination, but he shall within the 10-day period deposit with the board such security as it deems necessary to insure compliance with the provisions of this part. The security may be sold by the board at public sale if it becomes necessary in order to recover any amount due under this part. Notice of the sale may be served upon the person who deposited the security personally or by mail in the same manner as prescribed for service of notice by Section 32271. Upon any such sale, the surplus, if any, above the amount due under this division shall be returned to the person who deposited the security.(Amended by Stats. 1967, Ch. 881.)
CA Rev & Tax Code § 32313 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 6 - Determinations|ARTICLE 5 - Jeopardy Determinations|Section 32313.

32313.  In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an administrative hearing for one or more of the following purposes:(a) To establish that the determination is excessive; or(b) To establish that the sale of property that may be seized after issuance of the jeopardy determination or any part thereof shall be delayed pending the administrative hearing because the sale would result in irreparable injury to the person; or(c) To request the release of all or a part of the property to the person; or (d) To request a stay of collection activities. The application shall be filed within 30 days after service of the notice of jeopardy determination and shall be in writing and state the specific factual and legal grounds upon which it is founded. No security need be posted to file the application and to obtain this hearing. However, if the person does not deposit within the 10-day period prescribed in Section 32312, such security as the board may deem necessary to ensure compliance with this part, the filing of the application shall not operate as a stay of collection activities, except sale of property seized after issuance of the jeopardy determination. Upon a showing of good cause for failure to file a timely application for administrative hearing, the board may allow a filing of the application and grant the person an administrative hearing. The filing of an application pursuant to this section shall not affect provisions of Section 32311 relating to the finality date of the determination or to penalty or interest.(Added by Stats. 1977, Ch. 329.)
CA Rev & Tax Code § 32351 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 1 - Suit for Tax|Section 32351.

32351.  The board may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the board’s request, the Attorney General shall bring the actions.(Added by Stats. 1955, Ch. 1842.)
CA Rev & Tax Code § 32352 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 1 - Suit for Tax|Section 32352.

32352.  In any suit brought to enforce the rights of the state with respect to taxes, a certificate by the board showing the delinquency shall be prima facie evidence of the levy of the tax, of the delinquency of the amount of tax, interest, and penalty set forth therein, and of compliance by the board with all provisions of this part in relation to the computation and levy of the tax. In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of Civil Procedure without the showing required by Section 485.010 of the Code of Civil Procedure.(Amended by Stats. 1974, Ch. 1516.)
CA Rev & Tax Code § 32361 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 2 - Judgment for Tax|Section 32361.

32361.  Whenever any tax, interest, or penalty is not paid when due, the board may file in the office of the County Clerk of Sacramento County or any other county a certificate specifying the amount of the tax, interest, and penalty due, the name and last known address of the taxpayer liable for it, that the board has complied with all the provisions of this part in relation to the computation and levy of the tax, and requesting that judgment be entered against the taxpayer in the amount of the tax, interest, and penalty set forth in the certificate. The county clerk immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the taxpayer in the amount of the tax, interest, and penalty set forth in the certificate. The judgment may be filed by the county clerk in a loose-leaf book entitled “Special Judgment for State Excise Tax.”(Added by Stats. 1955, Ch. 1842.)
CA Rev & Tax Code § 32362 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 2 - Judgment for Tax|Section 32362.

32362.  An abstract or copy of the judgment entered under Section 32361 may be recorded with the county recorder of any county, and from the time of such recording, the amount of the taxes, interest, and penalty set forth in the judgment shall constitute a lien upon all the real property owned by the taxpayer in the county or which he may acquire afterwards and before the lien expires, which lien shall have the force, effect, and priority of a judgment lien and shall continue for 10 years from the time of the recording of the abstract unless sooner released or otherwise discharged. The lien may, within 10 years from the date of the recording of the abstract or within 10 years from the date of the last extension of the lien, be extended by recording a new abstract in the office of the county recorder of any county and from the time of such recording, the lien shall be extended to the real property in such county for 10 years unless sooner released or otherwise discharged. Execution shall issue upon such a judgment upon the request of the board in the same manner as execution may issue upon other judgments, and sales shall be held under the execution as prescribed in the Code of Civil Procedure. In all proceedings under this section the board shall act on behalf of the people of the State of California.(Amended by Stats. 1965, Ch. 690.)
CA Rev & Tax Code § 32363 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 2 - Judgment for Tax|Section 32363.

32363.  (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. Such a 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 32311 (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.(Amended by Stats. 1980, Ch. 600, Sec. 59.)
CA Rev & Tax Code § 32364 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 2 - Judgment for Tax|Section 32364.

32364.  (a) If the board determines that the amount of tax, 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 tax, 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.(Amended by Stats. 2006, Ch. 538, Sec. 628. Effective January 1, 2007.)
CA Rev & Tax Code § 32365 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 2.5 - Warrant for Collection|Section 32365.

32365.  At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last recording of an abstract under Section 32362 or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board or its authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.(Amended by Stats. 1996, Ch. 872, Sec. 155. Effective January 1, 1997.)
CA Rev & Tax Code § 32366 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 2.5 - Warrant for Collection|Section 32366.

32366.  The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper.(Amended by Stats. 1996, Ch. 872, Sec. 156. Effective January 1, 1997.)
CA Rev & Tax Code § 32367 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 2.5 - Warrant for Collection|Section 32367.

32367.  The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided in this part for the collection of the tax.(Added by Stats. 1957, Ch. 809.)
CA Rev & Tax Code § 32371 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 3 - Seizure and Sale|Section 32371.

32371.  Whenever any taxpayer is delinquent in the payment of the tax, the board or its authorized representative may seize any property, real or personal, of the taxpayer, and sell at public auction the property seized, or a sufficient portion thereof, to pay the tax due, together with any penalties imposed for the delinquency and all costs that have been incurred on account of the seizure and sale.(Added by Stats. 1955, Ch. 1842.)
CA Rev & Tax Code § 32372 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 3 - Seizure and Sale|Section 32372.

32372.  Notice of the sale, and the time and place thereof, shall be given to the delinquent taxpayer and to all persons who have an interest of record in the property at least 20 days before the date set for the sale in the following manner: The notice shall be personally served or enclosed in an envelope addressed to the taxpayer or other person at his or her last known residence or place of business in this state. The notice shall be published pursuant to Section 6063 of the Government Code in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners:(a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest in the property is to be sold.(b) One conspicuous place on the property.The notice shall contain a description of the property to be sold, a statement of the amount due, including taxes, interest, penalties, and costs, the name of the taxpayer, and the further statement that unless the amount due is paid on or before the time fixed in the notice for the sale, the property, or so much thereof as may be necessary, will be sold in accordance with law and the notice.(Amended by Stats. 1990, Ch. 1528, Sec. 12.)
CA Rev & Tax Code § 32373 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 3 - Seizure and Sale|Section 32373.

32373.  At the sale the property shall be sold by the board or by its authorized agent in accordance with law and the notice, and the board shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the taxpayer.(Amended by Stats. 1982, Ch. 497, Sec. 170. Operative July 1, 1983, by Sec. 185 of Ch. 497.)
CA Rev & Tax Code § 32374 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 3 - Seizure and Sale|Section 32374.

32374.  If upon the sale the moneys received exceed the amount of all license taxes, penalties, and costs due the state from the taxpayer, the board shall return the excess to him or her and obtain his or her receipt. If any person having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest, the board shall withhold any excess pending a determination of the rights of the respective parties to the property by a court of competent jurisdiction. If for any reason the receipt of the taxpayer is not available, the board shall deposit the excess moneys with the Controller, as trustee for the owner, subject to the order of the taxpayer, his or her heirs, successors, or assigns.(Amended by Stats. 1996, Ch. 860, Sec. 17. Effective January 1, 1997.)
CA Rev & Tax Code § 32381 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 32381.

32381.  If any taxpayer is delinquent in the payment of any obligations imposed by this part, or in the event a determination has been made against such a taxpayer which remains unpaid, the board may, not later than three years after the payment becomes delinquent, or within 10 years after the last recording of an abstract or copy of judgment under Section 32362 or the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, give notice thereof, personally or by first-class mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the taxpayer, or owing any debts to the taxpayer. In the case of any state officer, department, or agency, the notice shall be given to such officer, department, or agency prior to the time it presents the claim of the delinquent taxpayer to the State Controller.(Amended by Stats. 1980, Ch. 600, Sec. 61.)
CA Rev & Tax Code § 32382 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 32382.

32382.  After receiving the notice the person so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the board consents to a transfer or disposition or until 60 days elapse after the receipt of the notice, whichever period expires the earlier.(Added by Stats. 1963, Ch. 1397.)
CA Rev & Tax Code § 32383 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 32383.

32383.  All persons so notified shall forthwith after receipt of the notice advise the board of all credits, other personal property, or debts in their possession, under their control, or owing by them. If such notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall state the amount, interest and penalty due from the person and shall be delivered or mailed to the branch or office of such bank at which such deposit is carried or at which such credits or personal property is held. Notwithstanding any other provision, with respect to a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice shall only be effective with respect to an amount not in excess of two times the amount, interest and penalty due from the person.(Amended by Stats. 1972, Ch. 103.)
CA Rev & Tax Code § 32384 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 32384.

32384.  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld, to the extent of the value of the property or the amount of the debts thus transferred or paid he shall be liable to the State for any indebtedness due under this part from the person with respect to whose obligation the notice was given if solely by reason of such transfer or disposition the State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.(Added by Stats. 1963, Ch. 1397.)
CA Rev & Tax Code § 32385 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 32385.

32385.  The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the State or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made in this part.(Added by renumbering Section 32382 by Stats. 1963, Ch. 1397.)
CA Rev & Tax Code § 32386 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 14 - ALCOHOLIC BEVERAGE TAX|CHAPTER 7 - Collection of Tax|ARTICLE 4 - Miscellaneous|Section 32386.

32386.  The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases:(a) Whenever the person is insolvent.(b) Whenever the person makes a voluntary assignment of his assets.(c) Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased.(d) Whenever the estate and effects of an absconding, concealed, or absent person required to pay any amount under this part are levied upon by process of law.This section does not give the state a preference over a lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code.The preference given to the state by this section is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.(Amended by Stats. 1980, Ch. 600, Sec. 62.)