{"id":5481,"date":"2022-05-20T21:51:12","date_gmt":"2022-05-20T21:51:12","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=5481"},"modified":"2022-05-24T16:34:36","modified_gmt":"2022-05-24T16:34:36","slug":"revenue-and-taxation-code-rtc-32363","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-32363\/","title":{"rendered":"Revenue and Taxation Code &#8211; RTC 32363"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l3ez4bt4-62f49691e34888d3860f0dc079c09a17\">\n#top .av-special-heading.av-l3ez4bt4-62f49691e34888d3860f0dc079c09a17{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l3ez4bt4-62f49691e34888d3860f0dc079c09a17 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l3ez4bt4-62f49691e34888d3860f0dc079c09a17 .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l3ez4bt4-62f49691e34888d3860f0dc079c09a17 av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>California<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Revenue and Taxation Code &#8211; RTC \u00a7 32363<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-av_textblock-e878f05c31dff72941bf1e49a00d9ff5 '  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.avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #searchsubmit{\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchsubmit_wrapper{\nbackground-color:#edae44;\n}\n<\/style>\n<div  class='avia_search_element av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><search><form action='https:\/\/crowdsourcelawyers.com\/california-statutes\/' id='searchform_element' method='get' class='' data-element_id='av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad' ><div class='av_searchform_wrapper'><input type='search' value='' id='s' name='s' placeholder='Search CA statutes' aria-label='Search CA statutes' class='av-input-field ' required \/><div class='av_searchsubmit_wrapper '><input type='submit' value='Find' id='searchsubmit' class='button ' title='View results on search page' aria-label='View results on search page' \/><\/div><input type='hidden' name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l3ez7sqs-7d21471755f1adfcc21af12e19939102 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"row\">\n<div class=\"subsection\"><\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(a)\u2002If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs in addition thereto, shall thereupon be a perfected and enforceable state tax lien. \u2002Such a lien is subject to Chapter 14 (commencing with\u00a0<span class=\"cite\">Section 7150) of Division 7 of Title 1 of the Government Code\u00a0<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(b)\u2002For the purpose of this section, amounts are \u201c<span class=\"wordphrase\">due and payable<\/span>\u201d on the following dates:<\/p>\n<div class=\"subsection\">\n<p>(1)\u2002For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent;<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(2)\u2002For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board;<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(3)\u2002For amounts determined under\u00a0<span class=\"cite\">Section 32311\u00a0<\/span>(pertaining to jeopardy assessments), the date the notice of the board&#8217;s finding is mailed or issued;<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(4)\u2002For all other amounts, the date the assessment is final.<\/p>\n<\/div>\n<\/div>\n<p><br class=\"avia-permanent-lb\" \/><br class=\"avia-permanent-lb\" \/><\/p>\n<\/div>\n<\/div>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5481","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revenue and Taxation Code - RTC 32363 - California Statutes<\/title>\n<meta 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