SECTIONS 45451-45452

45451.  (a) If any person fails to pay any amount imposed pursuantto this part at the time that it becomes due and payable, the amountthereof, including penalties and interest, together with any costs inaddition thereto, shall thereupon be a perfected and enforceablestate tax lien. A lien is subject to Chapter 14 (commencing withSection 7150) of Division 7 of Title 1 of the Government Code. (b) For the purpose of this section, amounts are due and payableon the following dates: (1) For amounts disclosed on a report received by the board beforethe date the return is delinquent, the date the amount would havebeen due and payable. (2) For amounts disclosed on a report filed on or after the datethe return is delinquent, the date the return is received by theboard or the year following the fee due date pursuant to Section45151, whichever is later. (3) For amounts determined under Section 45351, pertaining tojeopardy assessments, the date the notice of the board's finding ismailed or issued. (4) For all other amounts, the date the assessment is final.45452.  (a) If the board determines that the amount of any fee,interest, and penalties are sufficiently secured by a lien on otherproperty or that the release or subordination of the lien imposedunder this article will not jeopardize the collection of the amountof the fee, interest, and penalties, the board may at any timerelease all or any portion of the property subject to the lien fromthe lien or may subordinate the lien to other liens and encumbrances. (b) If the board finds that the liability represented by the lienimposed under this article, including any interest accrued thereon,is legally unenforceable, the board may release the lien. (c) A certificate by the board to the effect that any property hasbeen released from a lien or that the lien has been subordinated toother liens and encumbrances is conclusive evidence that the propertyhas been released or that the lien has been subordinated, asprovided in the certificate.