Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162]
( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) CHAPTER 4. Collection of Fee [50121 - 50138.9]
( Chapter 4 added by Stats. 1989, Ch. 1442, Sec. 6. ) ARTICLE 2. Judgment for Fee [50123 - 50124]
( Article 2 added by Stats. 1989, Ch. 1442, Sec. 6. ) 50123.
If any person fails to pay any amount imposed pursuant to this part at the time that it becomes due and payable, the amount, including interest and penalties, together with any costs in addition to the amount, are a perfected and enforceable state tax lien which is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
(Amended by Stats. 1990, Ch. 1366, Sec. 60. Effective September 27, 1990.)