California Statutes
§ 3423. — 3423. (Amended by Stats. 1980, Ch. 600, Sec. 8.)
California·Code PRC Public Resources Code - PRC·Div. 3. DIVISION 3. OIL AND GAS·Ch. 1. CHAPTER 1. Oil and Gas Conservation·Art. 7. ARTICLE 7. Assessment and Collection of Charges
(a)If any person fails to pay any charge or penalty imposed under this chapter 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. Such a lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
(b)For the purpose of this section only, “due and payable” means the date the charges required to be paid pursuant to Section 3420 are assessed under this chapter.
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California § 3423. (3423. (Amended by Stats. 1980, Ch. 600, Sec. 8.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1980, Ch. 600, Sec. 8.