Revenue and Taxation Code section 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.

Source: Section 50123, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=50123. (updated Sep. 27, 1990; accessed Sep. 7, 2026).

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Sep. 7, 2026

§ 50123's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_50123

Original Source: Section 50123, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=50123. (last accessed May 12, 2025).