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  1. Home
  2. Codes
  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 10.2
  6. Chap. 5

Chapter 5
Collection of Tax

Articles

1
Judgment for Tax
Sections 19201–19209
2
Lien of Tax
Sections 19221–19226
3
Warrant for Collection of Tax
Sections 19231–19236
4
Miscellaneous Provisions
Sections 19251–19266
5.5
Collection of Amounts Imposed by a Court
Sections 19280–19283
6
Collection of Amounts Imposed by Calsavers Retirement Savings Board and Related Appeals
Sections 19285–19290.1
7
Collection of Tax Debts Due to the Internal Revenue Service or Other States
Section 19291
8
Collection of Recaptured California Small Business Covid-19 Relief Grants
Sections 19294–19295
8.1
Collection of Recaptured California Small Business and Nonprofit Covid-19 Supplemental Paid Sick Leave Relief Grants
Sections 19295.1–19295.2
9
Collection of Recaptured California Competes Grants
Sections 19296–19298
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_10.2,_chapter_5

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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