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.
Cal. Rev. & Tax. Code § 50123
Judgment for Fee
Known as the Underground Storage Tank Maintenance Fee Law
The act spans §§ 50101–50162 (120 sections).
Amended by Stats. 1990, Ch. 1366, Sec. 60
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.