(a) If any employing unit or other person fails to pay any amount imposed under this division at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs, shall be a perfected and enforceable state tax lien. This lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
(b) For purposes of this section, amounts are “due and payable” on the following dates:
(1) For amounts disclosed on a return or report received by the director, the date of the notice by the director to the taxpayer of the amount due.
(2) For penalties imposed pursuant to Sections 1112.5, 1114, and 13052.5, the date of the notice by the director to the taxpayer of the amount due.
(3) For any amounts reestablished under Section 1875, the date of the written notice of rescission provided under subdivision (c) of that section.
(4) For all other amounts, the date the assessment is final.
(c) The lien provided by this section shall not arise during any period that Section 362 of the United States Bankruptcy Code applies to the employing unit or other person against whom the lien would otherwise apply.