Laws, Regulations, and Annotations

Article 1. Security for Tax

• 8951 Security
• 8952 Notice of delinquency to creditors, etc
• 8953 Non-transferability after notice
• 8954 Advise board; effective notice
• 8955 Liability for transfer
• 8956 Effect of security for tax when business discontinued
• 8957 Notice; credits held by person other than taxpayer [Repealed.]
• 8957 Notice of levy
• 8958 Employer withheld earnings

Article 2. Suit for Tax

• 8971 Court Action
• 8972. Attachment
• 8973. Prima facie evidence

Article 3. Lien of Tax

• 8991 Lien
• 8992 Time of attachment
• 8993 Removal of lien
• 8994 Priority
• 8995 Certificate of clearance; transfer of ownership
• 8996 Recording certificate; lien [Repealed.]
• 8996 Liens: perfection and enforceability of
• 8997 Release of lien [Repealed.]
• 8997.5 Unenforceable lien [Repealed.]

Article 3.5. Warrant for Collection of Tax

• 9001 Warrant; time of issuing
• 9002 Fees and expenses
• 9003 Collection of fees

Article 4. Seizure and Sale

• 9011 Seizure and sale; authority of board
• 9012 Notice of sale; contents; publication
• 9012.5 Seizure for private sale
• 9012.6 Notice of private sale
• 9013 Conduct of sale
• 9014 Disposition of proceeds

Article 4.5. Successor Withholding and Liability

• 9021 Successor withholding
• 9022 Successor liability; certificate of tax clearance
• 9023 Certificate of tax clearance
• 9024 Notice of successor liability

Article 5. Miscellaneous Provisions

• 9031 Cumulative remedies
• 9032 Furnishing of partnership agreement
• 9033 Installment payment agreement
• 9033.5 Installment payment annual statement
• 9035 Collection cost recovery fee
• 9036 Electronic earnings withholding orders