https://openjurist.org/state-code/ca/rtc/toc/3.37.6.4
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ARTICLE
Priority and Lien of Tax
Revenue and Taxation Code §§ 38531–38532
Cal. Rev. & Tax. Code § 38531
— Priority and Lien of Tax
Cal. Rev. & Tax. Code § 38532
— Priority and Lien of Tax