50123-50124

REVENUE AND TAXATION CODE
SECTION 50123-50124




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.



50124.  (a) If the board determines that the amount of any fees,
interest, and penalties are sufficiently secured by a lien on other
property or that the release or subordination of the lien imposed
under this article will not jeopardize the collection of the amount
of the fees and penalties, the board may at any time release all, or
any portion of, the property subject to the lien from the lien or may
subordinate the lien to other liens and encumbrances.
   (b) If the board finds the liability represented by the lien
imposed under this article is legally unenforceable, the board may
release the lien.
   (c) A certificate by the board that any property has been released
from a lien or that the lien has been subordinated to other liens
and encumbrances is conclusive evidence that the property has been
released or that the lien has been subordinated, as provided in the
certificate.