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Business Taxes Law Guide – Revision 2022
 

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 6. Collection of Tax.

Article 2.5. Priority and Lien of Surcharge*

Section 41124.1


41124.1. Lien dates. (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 department 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 department.

(3) For all other amounts, the date the assessment is final.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted “department” for “board” throughout.


* Article 2.5 was added by Stats. 1982, Ch. 1589, in effect January 1, 1983.