reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 38503.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 1 - Security for Tax|Section 38503.5.

38503.5.  (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon receiving information from a person liable for any amount under this part that the person’s employer withheld earnings for taxes pursuant to Section 38503 and failed to remit the withheld earnings to the board, the employer shall be liable for the amount not remitted. The board’s determination shall be based on payroll documents or other substantiating evidence furnished by the person liable for the tax.(b) Upon its determination, the board shall mail notice to the employer at its last known address that upon failure to remit the withheld earnings to the board within 15 days of the date of its notice to the employer, the employer shall be liable for that amount which was withheld and not remitted.(c) If the employer fails to remit the amount withheld to the board upon notice, that amount for which the employer is liable shall be determined, collected, and paid as though it were a tax deficiency. The amount may be assessed at any time prior to seven years from the first day that the unremitted amount, in the aggregate, was first withheld. Interest shall accrue on that amount from the first day that the unremitted amount, in the aggregate, was first withheld.(d) When the determination against the employer is final and due and payable, the person’s account shall be immediately credited with an amount equal to that determined amount as though it were a payment received by the board on the first date that the unremitted amount, in the aggregate, was first withheld by the employer.(e) Collection against the person liable for the tax is stayed for both the following amount and period:(1) An amount equal to the amount determined by the board under subdivision (a).(2) The earlier of the time the credit is applied to the person’s account pursuant to subdivision (d) or the determination against the employer is withdrawn or revised and the person is notified by the board thereof.(f) If under this section an amount that was withheld and not remitted to the board is final and due and payable by the employer and credited to the person’s account, this remedy shall be the exclusive remedy for the person to recover that amount from the employer.(g) This section shall apply to determinations made by the board on or after the effective date of the act adding this section.(Added by Stats. 2000, Ch. 1052, Sec. 37.7. Effective January 1, 2001.)
CA Rev & Tax Code § 38504 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 1 - Security for Tax|Section 38504.

38504.  (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the taxpayer may alter or modify the agreement.(b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the tax, interest, and penalties due shall be immediately payable.(c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of taxes, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process.(d) The notice requirement in subdivision (b) shall not apply to any case where the board finds collection of the tax to be in jeopardy.(e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date in which the board’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 38446.(Amended by Stats. 2000, Ch. 1052, Sec. 37.9. Effective January 1, 2001.)
CA Rev & Tax Code § 38504.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 1 - Security for Tax|Section 38504.5.

38504.5.  The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 38504 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year.(Added by Stats. 2000, Ch. 1052, Sec. 38. Effective January 1, 2001.)
CA Rev & Tax Code § 38505 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 1 - Security for Tax|Section 38505.

38505.  Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board determines any one of the following:(a) The levy on the property was not in accordance with the law.(b) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 38504 to satisfy the tax liability for which the levy was imposed, unless that or another agreement allows for the levy.(c) The return of the property will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer.(Added by Stats. 1999, Ch. 929, Sec. 31. Effective January 1, 2000.)
CA Rev & Tax Code § 38511 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 2 - Suit for Tax|Section 38511.

38511.  At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, or within the period during which a lien is in force as the result of the recording of an abstract under Section 38523 or the recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board may bring an action in the courts of this state, of any other state, or of the United States in the name of the people of the State of California to collect the amount delinquent together with penalties and interest.(Amended by Stats. 1980, Ch. 600, Sec. 62.2.)
CA Rev & Tax Code § 38512 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 2 - Suit for Tax|Section 38512.

38512.  The Attorney General shall prosecute the action, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials, and appeals are applicable to the proceedings.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38513 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 2 - Suit for Tax|Section 38513.

38513.  In the action a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38514 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 2 - Suit for Tax|Section 38514.

38514.  In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of tax, of the delinquency of the amounts set forth, and of the compliance by the board with all the provisions of this part in relation to the computation and determination of the amounts.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38515 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 2 - Suit for Tax|Section 38515.

38515.  In any action brought under this part process may be served according to the Code of Civil Procedure and the Civil Code of this state or may be served upon any agent or clerk in this state employed by any timber owner place of business maintained by the timber owner in this state. In the latter case a copy of the process shall forthwith be sent by registered mail to the timber owner at his principal or home office.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38521 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 3 - Judgment for Tax|Section 38521.

38521.  If any amount required to be paid to the state under this part is not paid when due, the board may within three years after the amount is due file in the office of the County Clerk of Sacramento County, or any county, a certificate specifying the amount required to be paid, interest and penalty due, the name and address as it appears on the records of the board of the person liable, the compliance of the board with this part in relation to the determination of the amount required to be paid, and a request that judgment be entered against the person in the amount required to be paid, together with interest and penalty as set forth in the certificate.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38522 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 3 - Judgment for Tax|Section 38522.

38522.  The county clerk immediately upon the filing of the certificate shall enter a judgment for the people of the State of California against the person in the amount required to be paid, together with interest and penalty as set forth in this certificate. The county clerk may file the judgment in a looseleaf book entitled, “Special Judgments for State Timber Yield Tax.”(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38523 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 3 - Judgment for Tax|Section 38523.

38523.  An abstract of the judgment or a copy may be filed for record with the county recorder of any county. From the time of the filing the amount required to be paid together with interest and penalty set forth constitutes a lien upon all the real property in the county owned by the person liable or afterward and before the lien expires acquired by him. The lien has the force, effect, and priority of a judgment lien and shall continue for 10 years from the date of the judgment so entered by the county clerk unless sooner released or otherwise discharged. The lien may within 10 years from the date of the judgment or within 10 years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record in the office of the county recorder of any county an abstract or copy of the judgment and from the time of such filing the lien shall be extended to the real property in such county for 10 years unless sooner released or otherwise discharged.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38524 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 3 - Judgment for Tax|Section 38524.

38524.  Execution shall issue upon the judgment upon request of the board in the same manner as execution may issue upon other judgments, and sales shall be held under such execution as prescribed in the Code of Civil Procedure.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38525 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 3 - Judgment for Tax|Section 38525.

38525.  (a) If the board determines that the amount of tax, interest, and penalties are sufficiently secured by a lien or 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.(Added by Stats. 1985, Ch. 186, Sec. 14.)
CA Rev & Tax Code § 38531 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 4 - Priority and Lien of Tax|Section 38531.

38531.  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 any 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 shall be 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. 62.3.)
CA Rev & Tax Code § 38532 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 4 - Priority and Lien of Tax|Section 38532.

38532.  (a) If any amount required to be paid to the state under this part is not paid 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 received under Section 38431 (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. 62.4.)
CA Rev & Tax Code § 38541 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 5 - Warrant for Collection of Tax|Section 38541.

38541.  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 38523 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. 157. Effective January 1, 1997.)
CA Rev & Tax Code § 38542 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 5 - Warrant for Collection of Tax|Section 38542.

38542.  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. 158. Effective January 1, 1997.)
CA Rev & Tax Code § 38543 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 5 - Warrant for Collection of Tax|Section 38543.

38543.  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. 1976, Ch. 176.)
CA Rev & Tax Code § 38551 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 6 - Seizure and Sale|Section 38551.

38551.  At any time within three years after any person is delinquent in the payment of any amount, the board may forthwith collect the amount in the following manner: The board shall seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38552 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 6 - Seizure and Sale|Section 38552.

38552.  Notice of the sale and the time and place thereof shall be given to the delinquent person and to all persons who have an interest of record in the property in writing 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 address or place of business in this state. If not personally served, the notice shall be deposited in the United States mail, postage prepaid. 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 delinquent, 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 of it as may be necessary, will be sold in accordance with law and the notice.(Amended by Stats. 1990, Ch. 1528, Sec. 13.)
CA Rev & Tax Code § 38553 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 6 - Seizure and Sale|Section 38553.

38553.  At the sale the board shall sell the property in accordance with law and the notice and 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 the interest or title of the person liable for the amount in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount.(Added by Stats. 1976, Ch. 176.)
CA Rev & Tax Code § 38554 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 6 - Seizure and Sale|Section 38554.

38554.  If upon the sale the moneys received exceed the total of all amounts, including interest, penalties, and costs due the state, the board shall return the excess to the person liable for the amounts 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 or lien, the board shall withhold any excess pending a determination of the rights of the respective parties to the excess moneys by a court of competent jurisdiction. If for any reason the receipt of the person liable for the amount is not available, the board shall deposit the excess moneys with the Controller, as trustee for the owner, subject to the order of the person liable for the amount, his or her heirs, successors, or assigns.(Amended by Stats. 1996, Ch. 860, Sec. 18. Effective January 1, 1997.)
CA Rev & Tax Code § 38561 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 18.5 - TIMBER YIELD TAX|CHAPTER 6 - Collection of Taxes|ARTICLE 7 - Payment on Termination of Business and Successor s Liability|Section 38561.

38561.  If any person liable for any amount under this part sells out his or her business or quits the business, the person’s successors or assigns shall withhold sufficient of the purchase price to cover the amount until the former owner produces a receipt from the board showing that it has been paid or a certificate stating that no amount is due.(Added by Stats. 1985, Ch. 186, Sec. 15.)