2005 California Revenue and Taxation Code Sections 45451-45452 Article 2. Judgment for Fee

45451.  (a) If any person fails to pay any amount imposed pursuant
to this part at the time that it becomes due and payable, the amount
thereof, including penalties and interest, together with any costs in
addition thereto, shall thereupon be a perfected and enforceable
state tax lien.  A lien is subject to Chapter 14 (commencing with
Section 7150 of Division 7 of Title 1 of the Government Code.
   (b) For the purpose of this section, amounts are due and payable
on the following dates:
   (1) For amounts disclosed on a report received by the board before
the date the return is delinquent, the date the amount would have
been due and payable.
   (2) For amounts disclosed on a report filed on or after the date
the return is delinquent, the date the return is received by the
board or the year following the fee due date pursuant to Section
45151, whichever is later.
   (3) For amounts determined under Section 45351, pertaining to
jeopardy assessments, the date the notice of the board's finding is
mailed 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 other
property or that the release or subordination of the lien imposed
under this article will not jeopardize the collection of the amount
of the fee, interest, and penalties, the board may at any time
release all or any portion of the property subject to the lien from
the lien or may subordinate the lien to other liens and encumbrances.
   (b) If the board finds that the liability represented by the lien
imposed 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 has
been released from a lien or that the lien has been subordinated to
other liens and encumbrances is conclusive evidence that the property
has been released or that the lien has been subordinated, as
provided in the certificate.