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  1. Home
  2. Codes
  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 31
  6. Chap. 7

Chapter 7
Collection of Tax

Articles

1
Security for Tax
Sections 60401–60408
2
Suit for Tax
Sections 60421–60423
3
Lien of Tax
Sections 60441–60445
4
Warrant for Collection of Tax
Sections 60451–60453
5
Seizure and Sale
Sections 60461–60464
6
Successor Withholding and Liability
Sections 60471–60474
7
Miscellaneous Provisions
Sections 60491–60496
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_31,_chapter_7

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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