Laws, Regulations, and Annotations

Article 1. Security for Tax

• 60401 Security
• 60402 Notice to creditors
• 60403 Withholds; prohibitions against transfer or disposal
• 60404 Withholds; banks
• 60405 Withholds; liability
• 60406 Effect of security when business discontinues
• 60407 Notice of levy
• 60408 Withholds; earnings

Article 2. Suit for Tax

• 60421 Legal actions to collect deficiencies
• 60422 Attachment
• 60423 Prima facie evidence

Article 3. Lien of Tax

• 60441 Lien
• 60442 Time of attachment
• 60443 Removal of lien
• 60444 Priority
• 60445 Liens; perfection and enforceability of

Article 4. Warrant for Collection of Tax

• 60451 Warrant; time of issuing
• 60452 Fees and expenses
• 60453 Collection of fees

Article 5. Seizure and Sale

• 60461 Seizure and sale
• 60462 Notice of sale
• 60462.5 Seizure and sale; qualified motor vehicle
• 60462.6 Notice of sale; qualified motor vehicle
• 60463 Conduct of sale
• 60464 Disposition of proceeds

Article 6. Successor Withholding and Liability

• 60471 Successor withholding
• 60472 Successor liability; certificate of tax clearance
• 60473 Certificate of tax clearance
• 60474 Notice of successor liability

Article 7. Miscellaneous Provisions

• 60491 Remedies
• 60492 Furnishing of partnership agreement
• 60493 Installment payment agreement
• 60493.5 Installment payment annual statement
• 60495 Collection cost recovery fee
• 60496 Electronic earnings withholding orders