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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 7. Collection of Tax.
Article 4. Miscellaneous
Section 32386
32386. Priority of taxes. [Repealed by Stats. 1977, Ch. 481, operative July 1, 1978.]
32386. Priority of taxes. 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.
History—Added by Stats. 1977, Ch. 481, operative July 1, 1978. Stats. 1980, Ch. 600, operative January 1, 1981, substituted "a lien" for "any lien" and "as provided in Section 7171 of the Government Code" for "pursuant to subdivision (b) or (c) of Section 32363" in the second paragraph and added third paragraph.