46461. The remedies of the state provided for in this chapter are
cumulative, and no action taken by the board or the Attorney General
constitutes an election by the state or any of its officers to pursue
any remedy to the exclusion of any other remedy for which provision
is made in this part.
46462. (a) The amounts required to be paid by any person under this
part, together with interest and penalties, shall be satisfied first
in any of the following cases:
(1) Whenever the person is insolvent.
(2) Whenever the person makes a voluntary assignment of his or her
assets.
(3) Whenever the estate of the person in the hands of executors,
administrators, or heirs is insufficient to pay all the debts due
from the deceased.
(4) Whenever the estate and effects of an absconding, concealed,
or absent person required to pay any amount under this part are
levied upon by process of law.
(b) This section does not give the state a preference over a lien
or security interest which was recorded or perfected prior to the
time when the state records or files its lien as provided in Section
7171 of the Government Code.
(c) The preference given to the state by this section is
subordinate to the preferences given to claims for personal services
by Sections 1204 and 1206 of the Code of Civil Procedure.
46463. The board shall not be subject to subdivisions (c) and (d)
of Section 16307 of the Corporations Code unless, at the time of
application for or issuance of a permit, license, or registration
number under this part, the applicant furnishes to the board a
written partnership agreement that provides that all business assets
shall be held in the name of the partnership.
46464. (a) The board may, in its discretion, enter into a written
installment payment agreement with a person for the payment of any
fees due, together with interest thereon and any applicable
penalties, in installments over an agreed period. With mutual
consent, the board and the fee payer may alter or modify the
agreement.
(b) Upon failure of a person to fully comply with the terms of an
installment payment agreement with the board, the board may terminate
the agreement by mailing a notice of termination to the person. The
notice shall include an explanation of the basis for the termination
and inform the person of his or her right to request an
administrative review of the termination. Fifteen days after the
mailing of the notice, the installment payment agreement shall be
void, and the total amount of the fees, interest, and penalties due
shall be immediately payable.
(c) The board shall establish procedures for an administrative
review for persons requesting that review whose installment payment
agreements are terminated under subdivision (b). The collection of
fees, interest, and penalties that are the subject of the terminated
installment payment agreement may not be stayed during this
administrative review process.
(d) Subdivision (b) shall not apply to any case where the board
finds collection of the fee to be in jeopardy.
(e) Except in the case of fraud, if an installment payment
agreement is entered into within 45 days from the date on which the
board's notice of determination or redetermination become final, and
the person complies with the terms of the installment payment
agreement, the board shall relieve the penalty imposed pursuant to
Section 46356.
46464.5. The board, beginning no later than January 1, 2001, shall
provide each taxpayer who has an installment payment agreement in
effect under Section 46464 an annual statement setting forth the
initial balance at the beginning of the year, the payments made
during the year, and the remaining balance as of the end of the year.
46466. (a) A collection cost recovery fee shall be imposed on any
person that fails to pay an amount of fee, interest, penalty, or
other amount due and payable under this part. The collection cost
recovery fee shall be in an amount equal to the board's costs for
collection, as reasonably determined by the board. The collection
cost recovery fee shall be imposed only if the board has mailed its
demand notice, to that person for payment, that advises that
continued failure to pay the amount due may result in collection
action, including the imposition of a collection cost recovery fee.
(b) Interest shall not accrue with respect to the collection cost
recovery fee provided by this section.
(c) The collection cost recovery fee imposed pursuant to this
section shall be collected in the same manner as the collection of
any other fee imposed by this part.
(d) (1) If the board finds that a person's failure to pay any
amount under this part is due to reasonable cause and circumstances
beyond the person's control, and occurred notwithstanding the
exercise of ordinary care and the absence of willful neglect, the
person shall be relieved of the collection cost recovery fee provided
by this section.
(2) Any person seeking to be relieved of the collection cost
recovery fee shall file with the board a statement under penalty of
perjury setting forth the facts upon which the person bases the claim
for relief.
(e) Subdivision (a) shall be operative with respect to a demand
notice for payment which is mailed on or after January 1, 2011.
(f) Collection cost recovery fee revenues shall be deposited in
the same manner as revenues derived from any other fee imposed by
this part.
46461. The remedies of the state provided for in this chapter are
cumulative, and no action taken by the board or the Attorney General
constitutes an election by the state or any of its officers to pursue
any remedy to the exclusion of any other remedy for which provision
is made in this part.
46462. (a) The amounts required to be paid by any person under this
part, together with interest and penalties, shall be satisfied first
in any of the following cases:
(1) Whenever the person is insolvent.
(2) Whenever the person makes a voluntary assignment of his or her
assets.
(3) Whenever the estate of the person in the hands of executors,
administrators, or heirs is insufficient to pay all the debts due
from the deceased.
(4) Whenever the estate and effects of an absconding, concealed,
or absent person required to pay any amount under this part are
levied upon by process of law.
(b) This section does not give the state a preference over a lien
or security interest which was recorded or perfected prior to the
time when the state records or files its lien as provided in Section
7171 of the Government Code.
(c) The preference given to the state by this section is
subordinate to the preferences given to claims for personal services
by Sections 1204 and 1206 of the Code of Civil Procedure.
46463. The board shall not be subject to subdivisions (c) and (d)
of Section 16307 of the Corporations Code unless, at the time of
application for or issuance of a permit, license, or registration
number under this part, the applicant furnishes to the board a
written partnership agreement that provides that all business assets
shall be held in the name of the partnership.
46464. (a) The board may, in its discretion, enter into a written
installment payment agreement with a person for the payment of any
fees due, together with interest thereon and any applicable
penalties, in installments over an agreed period. With mutual
consent, the board and the fee payer may alter or modify the
agreement.
(b) Upon failure of a person to fully comply with the terms of an
installment payment agreement with the board, the board may terminate
the agreement by mailing a notice of termination to the person. The
notice shall include an explanation of the basis for the termination
and inform the person of his or her right to request an
administrative review of the termination. Fifteen days after the
mailing of the notice, the installment payment agreement shall be
void, and the total amount of the fees, interest, and penalties due
shall be immediately payable.
(c) The board shall establish procedures for an administrative
review for persons requesting that review whose installment payment
agreements are terminated under subdivision (b). The collection of
fees, interest, and penalties that are the subject of the terminated
installment payment agreement may not be stayed during this
administrative review process.
(d) Subdivision (b) shall not apply to any case where the board
finds collection of the fee to be in jeopardy.
(e) Except in the case of fraud, if an installment payment
agreement is entered into within 45 days from the date on which the
board's notice of determination or redetermination become final, and
the person complies with the terms of the installment payment
agreement, the board shall relieve the penalty imposed pursuant to
Section 46356.
46464.5. The board, beginning no later than January 1, 2001, shall
provide each taxpayer who has an installment payment agreement in
effect under Section 46464 an annual statement setting forth the
initial balance at the beginning of the year, the payments made
during the year, and the remaining balance as of the end of the year.
46466. (a) A collection cost recovery fee shall be imposed on any
person that fails to pay an amount of fee, interest, penalty, or
other amount due and payable under this part. The collection cost
recovery fee shall be in an amount equal to the board's costs for
collection, as reasonably determined by the board. The collection
cost recovery fee shall be imposed only if the board has mailed its
demand notice, to that person for payment, that advises that
continued failure to pay the amount due may result in collection
action, including the imposition of a collection cost recovery fee.
(b) Interest shall not accrue with respect to the collection cost
recovery fee provided by this section.
(c) The collection cost recovery fee imposed pursuant to this
section shall be collected in the same manner as the collection of
any other fee imposed by this part.
(d) (1) If the board finds that a person's failure to pay any
amount under this part is due to reasonable cause and circumstances
beyond the person's control, and occurred notwithstanding the
exercise of ordinary care and the absence of willful neglect, the
person shall be relieved of the collection cost recovery fee provided
by this section.
(2) Any person seeking to be relieved of the collection cost
recovery fee shall file with the board a statement under penalty of
perjury setting forth the facts upon which the person bases the claim
for relief.
(e) Subdivision (a) shall be operative with respect to a demand
notice for payment which is mailed on or after January 1, 2011.
(f) Collection cost recovery fee revenues shall be deposited in
the same manner as revenues derived from any other fee imposed by
this part.
46461. The remedies of the state provided for in this chapter are
cumulative, and no action taken by the board or the Attorney General
constitutes an election by the state or any of its officers to pursue
any remedy to the exclusion of any other remedy for which provision
is made in this part.
46462. (a) The amounts required to be paid by any person under this
part, together with interest and penalties, shall be satisfied first
in any of the following cases:
(1) Whenever the person is insolvent.
(2) Whenever the person makes a voluntary assignment of his or her
assets.
(3) Whenever the estate of the person in the hands of executors,
administrators, or heirs is insufficient to pay all the debts due
from the deceased.
(4) Whenever the estate and effects of an absconding, concealed,
or absent person required to pay any amount under this part are
levied upon by process of law.
(b) This section does not give the state a preference over a lien
or security interest which was recorded or perfected prior to the
time when the state records or files its lien as provided in Section
7171 of the Government Code.
(c) The preference given to the state by this section is
subordinate to the preferences given to claims for personal services
by Sections 1204 and 1206 of the Code of Civil Procedure.
46463. The board shall not be subject to subdivisions (c) and (d)
of Section 16307 of the Corporations Code unless, at the time of
application for or issuance of a permit, license, or registration
number under this part, the applicant furnishes to the board a
written partnership agreement that provides that all business assets
shall be held in the name of the partnership.
46464. (a) The board may, in its discretion, enter into a written
installment payment agreement with a person for the payment of any
fees due, together with interest thereon and any applicable
penalties, in installments over an agreed period. With mutual
consent, the board and the fee payer may alter or modify the
agreement.
(b) Upon failure of a person to fully comply with the terms of an
installment payment agreement with the board, the board may terminate
the agreement by mailing a notice of termination to the person. The
notice shall include an explanation of the basis for the termination
and inform the person of his or her right to request an
administrative review of the termination. Fifteen days after the
mailing of the notice, the installment payment agreement shall be
void, and the total amount of the fees, interest, and penalties due
shall be immediately payable.
(c) The board shall establish procedures for an administrative
review for persons requesting that review whose installment payment
agreements are terminated under subdivision (b). The collection of
fees, interest, and penalties that are the subject of the terminated
installment payment agreement may not be stayed during this
administrative review process.
(d) Subdivision (b) shall not apply to any case where the board
finds collection of the fee to be in jeopardy.
(e) Except in the case of fraud, if an installment payment
agreement is entered into within 45 days from the date on which the
board's notice of determination or redetermination become final, and
the person complies with the terms of the installment payment
agreement, the board shall relieve the penalty imposed pursuant to
Section 46356.
46464.5. The board, beginning no later than January 1, 2001, shall
provide each taxpayer who has an installment payment agreement in
effect under Section 46464 an annual statement setting forth the
initial balance at the beginning of the year, the payments made
during the year, and the remaining balance as of the end of the year.
46466. (a) A collection cost recovery fee shall be imposed on any
person that fails to pay an amount of fee, interest, penalty, or
other amount due and payable under this part. The collection cost
recovery fee shall be in an amount equal to the board's costs for
collection, as reasonably determined by the board. The collection
cost recovery fee shall be imposed only if the board has mailed its
demand notice, to that person for payment, that advises that
continued failure to pay the amount due may result in collection
action, including the imposition of a collection cost recovery fee.
(b) Interest shall not accrue with respect to the collection cost
recovery fee provided by this section.
(c) The collection cost recovery fee imposed pursuant to this
section shall be collected in the same manner as the collection of
any other fee imposed by this part.
(d) (1) If the board finds that a person's failure to pay any
amount under this part is due to reasonable cause and circumstances
beyond the person's control, and occurred notwithstanding the
exercise of ordinary care and the absence of willful neglect, the
person shall be relieved of the collection cost recovery fee provided
by this section.
(2) Any person seeking to be relieved of the collection cost
recovery fee shall file with the board a statement under penalty of
perjury setting forth the facts upon which the person bases the claim
for relief.
(e) Subdivision (a) shall be operative with respect to a demand
notice for payment which is mailed on or after January 1, 2011.
(f) Collection cost recovery fee revenues shall be deposited in
the same manner as revenues derived from any other fee imposed by
this part.
