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§ 14301. Recordation of Abstract of Order Fixing Tax.

18 CA ADC § 14301Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.5. State Controller (Refs & Annos)
Chapter 1. Inheritance Tax (Refs & Annos)
Article 9. Collection of Tax Lien
18 CCR § 14301
§ 14301. Recordation of Abstract of Order Fixing Tax.
A certified abstract of any order fixing tax may be recorded with the recorder of any county pursuant to Section 674, Code of Civil Procedure. Upon such recordation the tax becomes a lien upon all the real property in the county owned by the person liable for the tax, to the extent specified in Section 674 of said code.
Note: Additional reference: Section 14537.
Note: Reference: Section 14301, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 14301, 18 CA ADC § 14301
End of Document